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A query was raised regarding whether a commission for one-off real estate mediation is subject to VAT and requires Personal Income Tax (IRPF) withholding. The Directorate General for Tax (DGT) ruled that VAT does not apply as it is not a business activity, but it does constitute professional income for IRPF purposes, subject to withholding.
Cuestión planteada Al tratarse de una operación puntual y aislada, se pregunta sobre el sometimiento al IVA y a retención a cuenta del IRPF de la citada operación de mediación.
El servicio de mediación no está sujeto al IVA al realizarse de forma puntual, aislada y sin intención de continuidad, fuera de una actividad empresarial. No obstante, el importe de la comisión se califica como rendimiento de actividad profesional en IRPF, lo que conlleva la obligación de aplicar la retención correspondiente según el tipo vigente.
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