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A client wishes to pay commissions to sales agents worldwide to promote the download of their mobile application. The DGT rules that if the agents act as entrepreneurs or professionals, the client shall be the taxable person for VAT.
Cuestión planteada Sujeción al Impuesto de los servicios prestados por los comerciales que promueven la descarga y registro de la aplicación del consultante. Sujeto pasivo de las operaciones. Documentación justificativa de los servicios recibidos por el consultante.
La labor de intermediación de un comercial a cambio de una comisión es una prestación de servicios de mediación. Si los mediadores desarrollan una actividad empresarial o profesional, el servicio se entiende realizado en España porque el destinatario es un empresario establecido en el territorio. En este caso, el sujeto pasivo será el consultante al ser el destinatario de servicios prestados por personas no establecidas en España. El documento justificativo para la deducción será la factura original o el justificante contable de la operación.
What is published here, applied to a company or a specific case. The first meeting is free.
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