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A software company acts as an intermediary for booking golf lessons and courses, charging a commission on behalf of the clubs. The DGT has ruled that the invoice for the mediation service must be issued to the golf club, as it is the legal recipient of the service.
Cuestión planteada Se cuestiona a quién debe emitir la factura a efectos del Impuesto sobre el Valor Añadido, si a los usuarios de la clase o instalación de golf o al club en donde se desarrolla la actividad.
Cuando un intermediario actúa en nombre ajeno, el servicio principal es prestado directamente por el proveedor al cliente. El destinatario de la prestación de mediación es el sujeto que ocupa la posición de acreedor en la obligación jurídica y está obligado al pago de la contraprestación. En este caso, al ser el club quien abona la comisión para desarrollar su actividad, es el destinatario jurídico de la factura de mediación.
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