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A hotel has enquired about the taxation of commissions paid to a Swiss travel agency acting on its behalf to book rooms. The DGT has determined that the mediation service is subject to VAT and that the hotel must apply the reverse charge mechanism.
Cuestión planteada 1º Tributación de la operación objeto de consulta.
Los servicios de mediación prestados por una agencia no establecida en la Unión Europea están sujetos a IVA. La operación se entiende realizada en España porque el destinatario es un empresario establecido en el territorio de aplicación del Impuesto. El sujeto pasivo de la operación es el propio hotel, al ser el destinatario de un servicio prestado por una entidad no establecida en el territorio. El tipo impositivo aplicable es el general del 21%.
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