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A company renting reusable packaging has enquired whether security deposits are subject to VAT. The DGT has ruled that if the deposit is per individual item, it constitutes an ancillary supply subject to tax; however, if it is a global deposit, it is an exempt transaction that requires an invoice.
Cuestión planteada 1. Si las operaciones de alquiler y fianza son operaciones sujetas y no exentas del Impuesto.
La fianza por envase individual constituye un crédito efectivo a favor del arrendador y es una prestación accesoria de la principal, por lo que integra la base imponible del IVA. En cambio, una fianza global no es accesoria a la entrega individual y se considera una operación sujeta pero exenta. Las prestaciones de fianzas exentas deben documentarse mediante factura si se realizan en territorio nacional.
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