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V1409-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Agent commissions may be subject to VAT depending on whether they act in their own name or on behalf of another

The inquiry asks whether commissions invoiced by commercial agents should be considered exempt. The DGT rules that taxation depends on whether the agent acts in their own name or on behalf of another party.

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2022-06-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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