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A hospitality and restaurant establishment has enquired whether payments received from a beer supplier as an 'advance rebate' under an exclusivity and sponsorship contract are taxable. The DGT has determined that this amount does not constitute a discount, but rather the consideration for a service subject to VAT.
Cuestión planteada Facturación de la operación objeto de consulta y alta en el IAE en un epígrafe específico.
La cantidad abonada por el proveedor no es un descuento o bonificación sobre las entregas de bebidas, sino la contraprestación por la prestación de servicios derivada de la obligación de venta en exclusiva y el acuerdo de patrocinio. Esta operación está sujeta al Impuesto sobre el Valor Añadido con el tipo general del 21%. En cuanto al IAE, la clasificación de la actividad se basa en su naturaleza y no en el contrato de suministro, aunque si la publicidad y el patrocinio fueran actividades independientes, requerirían un alta en un epígrafe específico.
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