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V2602-20 31 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · bono

Sale of discount cards and loyalty programme commissions subject to 21% VAT

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.

The question raised

Various questions:

The DGT's ruling

The marketing of a discount card in exchange for a price does not have the status of a voucher, therefore the sale is subject to VAT at the general rate of 21%. Likewise, commissions received for the management of loyalty programs are considered promotional or marketing services subject to VAT at 21%. This criterion also applies to commissions for the use of prepaid fuel cards.

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