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A German company has requested clarification on whether mediation services invoiced by an intermediary are subject to VAT and if they must be reported via Form 349. The DGT ruled that VAT liability depends on whether the company maintains a permanent establishment in Spain through said intermediary.
Cuestión planteada Sujeción al impuesto de las cantidades facturadas a la consultante por el intermediario y, en su caso, si dichas operaciones deben ser incluidas por la consultante en el modelo 349 de operaciones intracomunitarias.
Los servicios de mediación estarán sujetos a IVA si la empresa consultante cuenta con un establecimiento permanente en España, por ejemplo, si el intermediario tiene facultades para negociar y obligar a la entidad. Si el intermediario no actúa como agente o representación autorizada con capacidad para contratar en nombre y por cuenta de la empresa, esta no se considera establecida en España y los servicios no estarán sujetos al impuesto. En caso de no estar sujetos al IVA, no existe obligación de incluirlos en el modelo 349.
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