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A marketing company has requested clarification regarding the VAT treatment of discount cards it sells and the commissions it receives from clients. The DGT has determined that the sale of the card constitutes a transaction subject to VAT, as do the commissions for promotional services.
Cuestión planteada Diversas cuestiones:
La comercialización de una tarjeta de descuento a cambio de un precio no tiene la condición de bono, por lo que la venta está sujeta al IVA al tipo general del 21%. Asimismo, las comisiones percibidas por la gestión de programas de fidelización se consideran servicios de promoción o marketing sujetos al IVA al 21%. Este criterio se aplica también a las comisiones por el uso de tarjetas prepago de combustible.
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