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A taxpayer has requested clarification regarding the VAT and Income Tax treatment of their business involving the rental, purchase, and mediation of flamenco dresses. The Directorate-General for Taxes (DGT) has ruled that both rental and mediation services are subject to VAT and has analysed the deductibility of expenses for Income Tax purposes.
Question posed: Taxation under VAT and Personal Income Tax.
Regarding VAT, the rental of suits and mediation services are subject to the 21% tax rate, provided that both the consultant and the clients are entrepreneurs or professionals. The resale of used suits allows for the application of the special regime for used goods if the requirements are met. Regarding Personal Income Tax (IRPF), payments for suit rentals are deductible due to their correlation with income, whereas the purchase of suits is deducted through depreciation. Income from mediation without assuming risk or venture constitutes professional activity income.
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