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A logistics services company sought clarification on whether its software, which manages orders and payments for clients, classifies it as a digital interface facilitating sales. The DGT has ruled that it does not, as the software does not bring the seller and buyer into contact to complete the sale.
Cuestión planteada Si la entidad consultante tiene la consideración de interfaz digital que facilita las ventas en el Impuesto sobre el Valor Añadido.
Para ser considerado proveedor asimilado, es necesario facilitar la venta mediante una interfaz que permita el contacto entre vendedor y comprador. En este caso, la actividad se limita a la prestación de servicios logísticos, empaquetado y cobro de la venta. Al no intervenir en el proceso de compra ni establecer el contacto necesario para la transacción, no se cumple el requisito de facilitar ventas.
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