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A claims management company has requested a ruling on whether the assignment of rights to legal costs and late payment interest by its clients should be subject to VAT. The DGT has ruled that the assignment by the individual is not subject to the tax; however, this amount constitutes variable remuneration that increases the taxable base of the claims service provided by the company.
Cuestión planteada Aclaración de si la cesión al inicio del contrato de los derechos de las posibles costas e intereses de demora deben formar parte de la base imponible del Impuesto sobre el Valor Añadido y en tal caso su fecha de devengo y cuantificación.
La cesión de derechos de reclamar realizada por particulares no empresarios no está sujeta al IVA. Sin embargo, el importe recibido por la empresa en concepto de costas e intereses de demora se considera una remuneración variable derivada de los servicios prestados, lo que obliga a modificar al alza la base imponible. Esta rectificación de la base imponible debe realizarse cuando se conozca el importe definitivo, según lo previsto en la Ley del IVA.
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