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A physical person who has received three commission payments from an Austrian company asks how to tax it under IRPF and what VAT obligations apply. The DGT determines that the income must be taxed as professional earnings and that the person must comply with intracommunity service supply obligations.
Cuestión planteada Tributación de los mismos en IRPF y obligaciones en relación con el Impuesto sobre el Valor Añadido.
La prestación de servicios con intención de intervenir en el mercado, aunque sea de forma ocasional, otorga la condición de empresario o profesional a efectos del IVA. Al ser servicios a una empresa en la UE, se consideran prestaciones intracomunitarias donde el destinatario aplica la inversión del sujeto pasivo. En IRPF, las retribuciones por intermediación sin asumir riesgo y ventura se califican como rendimientos de actividad profesional. El contribuyente debe tributar en España por su renta mundial.
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