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A trade association has requested clarification regarding the tax implications of issuing gift vouchers redeemable at its member establishments. The DGT has determined that the issuance of these vouchers is subject to but exempt from VAT as they constitute a means of payment, and that the association's income will be exempt from CIT provided it does not derive from an economic activity.
Cuestión planteada 1º) Cuál serían las consecuencias de este tipo de operaciones a los efectos del Impuesto sobre Sociedades y el Impuesto sobre el Valor Añadido.
En el IVA, la emisión y entrega de cheques regalo constituye una operación sujeta pero exenta por considerarse un medio de pago bajo el concepto de "otros efectos comerciales". En el Impuesto sobre Sociedades, las rentas de la asociación estarán exentas si proceden de su objeto específico y no constituyen una actividad económica. Si se realiza una actividad económica, las rentas derivadas de la misma estarán sujetas al impuesto.
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