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A public entity consulted whether the collection of its share of profits (85% of net revenue) from a televoting system was subject to VAT. The DGT has determined that this constitutes a provision of services for consideration, which is subject to the tax.
Cuestión planteada Si la percepción por la consultante de su parte del beneficio (85 por ciento del ingreso neto obtenido por la colaboradora) se encontraría sujeta al Impuesto sobre el Valor Añadido y, en su caso, base imponible de dicha operación.
La operación constituye una prestación de servicios de la consultante a la entidad colaboradora a título oneroso. Dicha prestación está sujeta al IVA con el tipo impositivo general del 21%. La base imponible será el importe de la contraprestación que recibe la consultante, que en este caso es el 85% de los ingresos netos obtenidos por la entidad colaboradora.
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