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A query was made regarding the VAT and Personal Income Tax (IRPF) treatment of a crowdfunding project where contributors receive goods or services. The DGT ruled that if consideration is provided, VAT applies; if the amount exceeds the value of the goods, the excess is treated as a donation.
Cuestión planteada Tributación correspondiente al consultante y de la comisión de la gestora de la plataforma en el Impuesto sobre el valor Añadido, y del consultante en el Impuesto sobre la Renta de las Personas Físicas.
En el IVA, si los aportantes reciben bienes o servicios, las cuantías constituyen contraprestación sujeta al impuesto si el promotor es empresario. Si no hay bienes o servicios a cambio, las aportaciones no están sujetas al IVA. La comisión de la plataforma es un servicio electrónico sujeto al IVA según la localización del destinatario. En el IRPF, la actividad es una actividad económica; la parte de la aportación que exceda el valor de mercado de los bienes entregados se considera donación sujeta a ISD, mientras que la parte equivalente al valor de los bienes es ingreso de la actividad.
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