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A company managing properties for third parties has requested clarification on the taxation of its mediation and management activities. The DGT has determined that, as it acts on behalf of the owners, the company provides a mediation service subject to the standard VAT rate of 21%.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la operativa descrita y, en concreto:
La intermediación en nombre y por cuenta de los propietarios no se convierte en mediación en nombre propio por realizar tareas de limpieza, gestión de llaves o reparaciones. El servicio de mediación tributa al 21% sobre la comisión pactada. Si el arrendamiento incluye servicios complementarios de la industria hotelera (como limpieza semanal), la mediación deja de ser un servicio relacionado con bienes inmuebles. En ese caso, si el intermediario está establecido en España, será el sujeto pasivo del impuesto.
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