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A trader inquired whether commission payments to website/blog managers for the insertion of advertising banners are subject to VAT and whether IRPF withholdings must be applied. The DGT has determined that the service constitutes advertising subject to VAT and that there is no obligation to withhold IRPF.
Cuestión planteada Tratamiento de la referida comisión en IVA e IRPF (retenciones).
La inserción de un anuncio en una página web o blog constituye una prestación de servicios de publicidad sujeta a IVA. La base imponible será el importe en metálico o el equivalente en metálico de los bonos de descuento entregados. En cuanto al IRPF, los importes pagados por este concepto no se encuentran dentro de las rentas sujetas a retención o ingreso a cuenta según el Reglamento del impuesto.
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