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An insurance company has enquired whether cash contributions made to a telecommunications operator to fund the implementation of an insurance distribution project are subject to VAT. The DGT ruled that these amounts do not constitute consideration for a supply of services, but rather serve to cover structural costs; therefore, they are not subject to the tax.
Cuestión planteada Aclaración de algunas de las cuestiones de la contestación vinculante de 11 de junio de 2020, consulta V1896-20.
Las aportaciones dinerarias para sufragar gastos de estructura básica o desarrollo tecnológico del intermediario no están sujetas al IVA al no remunerar entregas de bienes o prestaciones de servicios a favor de la consultante. Tampoco lo están los reembolsos de gastos de una plataforma telefónica si no retribuyen un acto de consumo específico e individualizado. No obstante, la sujeción al IVA se mantiene en los bienes, servicios o inversiones en que se materialicen dichos gastos.
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