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V1242-14 7 May 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

Client referral commissions are subject to VAT, require invoicing, and exclude use of the simplified regime

An antenna installer operating under the simplified regime asks whether they must invoice commissions received for referring clients to an internet provider. The DGT rules that these mediation activities are subject to VAT and require the issuance of invoices, which results in exclusion from the simplified regime.

The question raised

Question raised: Invoicing of commissions.

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