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A branch of a French entity has requested clarification on whether the taxable amount for the acquisition of an insurance portfolio can be determined using a single global price. The Directorate General for Taxes (DGT) has ruled that the transaction is subject to VAT and that the taxable amount is the total consideration agreed upon.
Cuestión planteada Base imponble de la operación a efectos del Impuesto sobre el valor Añadido y si puede consderarse como total el valor global acordado como contrapestación de la operacón.
La transmisión de una cartera de seguros es una operación sujeta al IVA al realizarla un empresario en el desarrollo de su actividad. La base imponible de dicha operación está constituida por el importe total de la contraprestación procedente del destinatario. Siguiendo la jurisprudencia del TJUE, la cesión de una cartera de contratos puede calificarse como una prestación única que constituye una prestación global, por lo que la base imponible será el precio pactado por la transmisión global de la cartera.
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