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A pawnbroking entity has enquired whether interest charged for the period a good remains in storage constitutes financial interest exempt from VAT. The DGT has ruled that these amounts are not financial interest, but rather storage or custody fees, and must therefore be taxed at the standard rate.
Cuestión planteada Si el interés cobrado tiene la condición de interés financiero sujeto y exento del Impuesto sobre el Valor Añadido.
Los intereses por aplazamiento o demora en el pago no se incluyen en la base imponible si son posteriores a la operación, se desglosan en factura y no exceden el tipo de mercado. Sin embargo, los importes cobrados por el tiempo que un bien permanece en almacén no tienen naturaleza financiera, sino que son gastos por depósito o custodia. Estos gastos constituyen operaciones sujetas al IVA al tipo impositivo general del 21%.
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