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A German company with a permanent establishment in Spain acts as an intermediary in fuel and service sales via cards. The DGT determines that, acting in its own name, two IVA-taxable operations arise: one between the supplier and the intermediary, and another between the intermediary and the customer.
Cuestión planteada Tributación de las operaciones realizadas por la consultante a efectos del Impuesto sobre el Valor Añadido.
La consultante actúa como comisionista en nombre propio, lo que implica que existen dos entregas de bienes diferenciadas: la del comercializador al comisionista y la del comisionista al cliente. En las entregas de bienes, ambas operaciones se devengan cuando el proveedor pone el bien a disposición del comisionista. Para las prestaciones de servicios, la base imponible será la contraprestación convenida más la comisión. El impuesto se devenga, por regla general, cuando se prestan o ejecutan los servicios.
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