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A company has requested clarification regarding the tax classification and VAT liability of a customer loyalty activity. The DGT has determined that promotional activities constitute a service subject to VAT and that the relevant IAE classification falls under the advertising services group.
Cuestión planteada 1. Epígrafe fiscal y CNAE en el que debe encuadrarse la actividad mercantil descrita, en la que no existe venta de producto alguno.
La prestación de servicios de promoción o marketing a empresas mediante programas de fidelización constituye un servicio sujeto al IVA con el tipo general del 21%. Las comisiones cobradas por la entidad consultante a las empresas adheridas son la contraprestación por dichos servicios. En cuanto al IAE, la actividad debe clasificarse en el grupo 844 de la sección primera, correspondiente a servicios de publicidad, relaciones públicas y similares.
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