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A transport agency inquired whether the commission it charges to carriers can be treated as a discount to reduce the taxable base of the transport service. The DGT ruled that the commission constitutes an independent provision of services rather than a discount applicable to the transport itself.
Cuestión planteada Tratamiento en el impuesto sobre el Valor Añadido de la comisión percibida por la consultante y, en particular, si debe ser considerada como un descuento que minora la contraprestación que debe satisfacer a los transportistas por sus servicios.
La base imponible del transporte es la contraprestación acordada por dicho servicio, sin que proceda minorarla con el importe de la comisión de la agencia. La comisión constituye la contraprestación de una prestación de servicios independiente de mediación. Por tanto, el transportista debe repercutir el IVA sobre el total del servicio de transporte y la agencia debe repercutir el IVA sobre su servicio de mediación.
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