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A sole shareholder of an athlete intermediation company has requested a ruling regarding the accrual of VAT on their agency services. The DGT has determined that the activity constitutes a provision of services and that the tax accrues when the services are performed or at the time of payment if advance payments are made.
Question raised: Accrual of the indicated services for Value Added Tax purposes.
The activity of mediation and representation of athletes constitutes a provision of services. The tax accrual occurs when said operations are provided, executed, or carried out. However, if advance payments are made before the occurrence of the taxable event, the tax shall accrue at the time of the total or partial collection of the amounts received.
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