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A property owner leasing for tourism seeks clarification on the application of the passive party's investment in commissions from two non-established intermediary companies. The DGT determines that the owner is the passive party and must file Model 309 if the conditions of the Regulation are met.
Question posed: Application of the reverse charge mechanism of Value Added Tax on the commissions charged by the applicant.
When a professional established in Spain receives mediation services for the leasing of real estate provided by entities not established in the territory, the reverse charge mechanism applies. In this case, the recipient of the service is the taxable person. Likewise, the applicant shall be obliged to file form 309 if they carry out exclusively operations that do not give rise to a right to deduction.
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