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A financial agent has enquired whether commissions paid to a collaborator for mediation services are exempt from VAT. The DGT indicates that the exemption depends on whether the collaborator acts as an independent mediator or if it is merely the subcontracting of functions.
Cuestión planteada Si dichas comisiones satisfechas por el consultante pueden estar sujetas y exentas del Impuesto.
Para que la mediación en operaciones financieras esté exenta, el mediador debe ser un tercero distinto de las partes que aproxima a los sujetos para un futuro contrato. Este tercero debe actuar de forma independiente, sin estar ligado por relaciones de dependencia o representación, y su labor debe ir más allá del mero suministro de información o recepción de solicitudes. Si el colaborador actúa como mediador independiente, las comisiones están exentas; si es una mera subcontratación de funciones, la operación está sujeta al impuesto.
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