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A company sought clarification on whether it could deduct VAT from a real estate brokerage commission set by a court ruling and whether IRPF withholdings should be applied. The DGT ruled that deduction requires an original invoice and that the commission constitutes professional income subject to withholding.
Cuestión planteada - Tributación en el IVA y sometimiento a retención a cuenta del IRPF.
Para deducir el IVA, el sujeto pasivo debe poseer la factura original que cumpla los requisitos legales, no siendo la sentencia un documento justificativo válido. Aunque el derecho a repercutir el impuesto caduca al año del devengo, el destinatario puede aceptar soportarlo voluntariamente. La comisión de intermediación se califica como rendimiento de actividad profesional, por lo que el pagador debe practicar la retención de IRPF correspondiente sobre la cantidad íntegra. Los intereses legales de la sentencia, al ser indemnizatorios, tributan como ganancia patrimonial y no están sujetos a retención.
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