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V1906-14 ·15 July 2014 ·consulta-vinculante Medium impact
Tax

Simplified invoices may be issued for mediation services if the commission is below 400 euros

A taxpayer queried the VAT treatment of a web mediation activity involving a 20% commission on amounts paid by users. The DGT ruled that the entity acts as a commission agent on behalf of others and that the taxable base consists solely of the commission.

In 6 key points

How it affects those involved

This ruling clarifies the VAT obligations for digital intermediaries, confirming that if they act as agents, only the commission is subject to VAT, potentially allowing for simplified invoicing under certain thresholds.

Lifecycle

2014-07-15PublishedPublished 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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