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A bar using the objective estimation method and the simplified VAT regime seeks clarification on whether it can continue doing so after receiving payments from suppliers for selling their products exclusively. The DGT rules that these payments constitute consideration for exclusive sales services rather than a discount, necessitating a transition to the general VAT regime and direct estimation.
Cuestión planteada Puede seguir determinando el rendimiento neto de la actividad por el método de estimación objetiva y tributar por el régimen especial simplificado del IVA.
Los pagos de proveedores por el compromiso de venta en exclusividad de productos constituyen una prestación de servicios sujeta a IVA al 21%. Al no ser operaciones accesorias de la actividad de bar, su realización excluye al contribuyente del régimen simplificado de IVA. Esta exclusión del IVA conlleva también la exclusión del método de estimación objetiva para todas las actividades del contribuyente, debiendo aplicar la estimación directa. La exclusión tendrá un efecto temporal mínimo de tres años.
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