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An entity purchasing non-performing loan portfolios has queried whether it qualifies as a taxable person for VAT purposes and if it can deduct VAT on debt collection management services. The DGT ruled that the collection of credits is an exempt operation and does not constitute a taxable event; therefore, the entity does not qualify as a taxable person and cannot deduct VAT.
Cuestión planteada 1. Si la entidad consultante tiene la condición de empresario o profesional en el Impuesto sobre el Valor Añadido por la actividad económica de cobrar los créditos adquiridos.
La adquisición de carteras de crédito y su posterior cobro no constituye un hecho imponible del IVA, al ser la cesión de créditos una operación exenta. Por tanto, la entidad no adquiere la condición de empresario o profesional por esta actividad. Al no ser empresario ni realizar operaciones sujetas, no tiene derecho a la deducción de las cuotas de IVA soportadas por los servicios de gestión de cobro recibidos.
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