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A company has requested a ruling regarding the VAT liability and exemption of an energy and commodity swap contract settled by differences. The DGT has determined that, provided there is no physical delivery of the underlying asset, the transaction constitutes an exempt supply of financial services.
Cuestión planteada 1) Sujeción y, en su caso, exención de la liquidación del contrato swap por diferencias del Impuesto sobre el Valor Añadido.
Si el contrato swap no tiene la intención de realizar una entrega física de la materia prima, se considera una prestación de servicios de carácter financiero. Estas operaciones están sujetas al IVA pero resultan exentas según el artículo 20.uno.18º de la Ley 37/1992. Para el cálculo de la prorrata, la base imponible vendrá determinada únicamente por la plusvalía obtenida, sin incluir las minusvalías.
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