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A Spanish entrepreneur has enquired whether mediation commissions from a Luxembourgish platform should be subject to 21% VAT. The DGT has ruled that, as the recipient is a business established in Spain, the transaction is subject to VAT through the reverse charge mechanism.
Cuestión planteada ¿Es correcto que las comisiones por mediación en la venta se graven al tipo impositivo general del 21 por ciento del Impuesto si el empresario que las emite se identifica con un Número de Identificación Fiscal a efectos del Impuesto (NIF-IVA) luxemburgués?
Los servicios prestados por una entidad luxemburguesa a un empresario establecido en España se consideran realizados en territorio español. Al ser el prestador no establecido en el territorio de aplicación del impuesto, el empresario español es el sujeto pasivo mediante el mecanismo de inversión del sujeto pasivo. El tipo impositivo aplicable es el general del 21%.
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