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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.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido en las comisiones cobradas por el consultante.
Cuando un profesional establecido en España recibe servicios de mediación para el arrendamiento de inmuebles prestados por entidades no establecidas en el territorio, se aplica la regla de inversión del sujeto pasivo. En este caso, el consultante es el sujeto pasivo de las comisiones. Asimismo, el destinatario de los servicios estará obligado a presentar el modelo 309 de declaración-liquidación no periódica si realiza exclusivamente operaciones que no originan derecho a deducción.
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