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An individual inquired whether insurance portfolio commissions could constitute income for an agency while simultaneously serving as deductible expenses for the employee managing them. The DGT declined to rule on the merits because the query did not pertain to a single taxpayer and lacked essential details regarding the legal relationship and existing contracts.
Cuestión planteada Si son imputables como ingreso por un lado para la agencia y simultáneamente como gasto deducible para la empleada con independencia o no de tener una pequeña participación en la agencia.
La Administración no puede contestar la consulta porque las cuestiones planteadas afectan a distintos obligados tributarios (agencia, empleada y compañías). Además, no se especifica la naturaleza del vínculo entre la agencia y la empleada, ni el contenido del contrato de prestación de servicios, ni los períodos impositivos. La DGT no tiene competencia para calificar la actividad según la normativa de mediación de seguros.
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