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A professional has requested a ruling regarding the taxation of the sale of their client portfolio, where the price varies based on future turnover. The DGT has determined that the transaction is subject to VAT and that the tax is due at the time of the transfer, allowing for the use of a provisional tax base.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Valor Añadido.
La transmisión de una cartera de clientes es una cesión de derechos que constituye una prestación de servicios sujeta a IVA. El impuesto se devenga cuando se efectúa la cesión, sin que los pagos posteriores retrasen el devengo. Si el precio no es conocido en ese momento, se debe fijar una base imponible provisional mediante criterios fundados. Si el precio definitivo es inferior al provisional, la rectificación debe hacerse regularizando la situación en la declaración-liquidación correspondiente o en las posteriores, dentro del plazo de un año.
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