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A transport company has enquired whether funds from a sale held on behalf of its clients should be taxed as income. The DGT has ruled that such funds do not constitute income for the company, but rather disbursements, provided that all legal requirements are met.
Cuestión planteada Información sobre cautelas, tratamiento fiscal y confirmación sobre el uso de la figura de suplido como opción contable y fiscal.
El importe de la compraventa depositado no es contraprestación ni ingreso, ya que constituye una provisión de fondos o suplidos pagados en nombre y por cuenta de un tercero. Para que estas cantidades no integren la base imponible del IVA, deben ser pagadas en nombre y por cuenta del cliente mediante mandato expreso, justificarse con la cuantía exacta y el mediador no podrá deducir el impuesto que las haya gravado. En Impuesto sobre Sociedades, solo tributarán los ingresos que la empresa perciba efectivamente por sus servicios de depósito.
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