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An electricity company has requested a ruling on whether received donations are subject to VAT or exempt. The DGT has determined that if a donation is voluntary and lacks a commercial connection, it is not subject to VAT; however, if the payment grants a right to reduced tariffs, it constitutes a transaction subject to the tax.
Cuestión planteada Sujeción a efectos del Impuesto sobre el Valor Añadido de los donativos descritos y, en su caso, posible aplicación a los mismos de la exención prevista en el artículo 20.Uno.12º de la Ley 37/1992.
Los donativos de terceros sin vínculo comercial no son operaciones sujetas al impuesto al no ser contraprestación de servicios. Sin embargo, si el donativo es una cuantía fija que otorga al cliente el derecho a condiciones comerciales ventajosas (descuentos), se entiende que existe un vínculo directo y se producen dos operaciones: la cesión del derecho a descuento y el suministro eléctrico. Estos donativos no pueden acogerse a la exención de entidades sin ánimo lucrativo porque satisfacen un interés particular y no el interés colectivo de los miembros.
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