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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.
A efectos del IRPF, las retribuciones percibidas como intermediadora sin asumir el riesgo y ventura de las operaciones se califican como rendimientos de actividad profesional. En cuanto al IVA, la persona física tiene la condición de empresario o profesional si tiene intención de intervenir en el mercado, aunque sea de forma ocasional. Al ser una prestación intracomunitaria de servicios, el sujeto pasivo será el destinatario mediante inversión del sujeto pasivo, debiendo el prestador inscribirse en el ROI y emitir factura con dicha mención.
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