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An e-commerce company sought clarification on whether its payment gateway service, which manages income and retains a commission without assuming non-payment risks, was exempt from VAT. The DGT ruled that, because no risks are assumed, the activity constitutes payment collection management and is therefore subject to VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la actividad de gestión de cobro desarrollada por la consultante.
La actividad de gestionar pagos mediante un sistema electrónico, recibiendo ingresos de clientes para luego transferirlos al titular tras retener una comisión, se considera gestión de cobro si la entidad no asume el riesgo derivado de la operación. Siguiendo la sentencia AXA del TJUE, este servicio es una actividad sujeta al IVA y no una operación exenta. Los servicios a empresarios en España están sujetos al impuesto, mientras que a empresarios de la Unión Europea no estarán sujetos al IVA.
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