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V1270-20 6 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Inversion of the passive party applies to commissions from non-EU real estate intermediaries

A landlord of a tourist rental property asks whether the passive party inversion applies to commissions from two non-EU intermediary companies. The DGT responds that, as the consultant is the recipient of services from non-EU entities, he is the passive party.

The question raised

Application of the reverse charge mechanism of Value Added Tax on the commissions charged by the applicant.

The DGT's ruling

When a professional established in Spain receives mediation services for the leasing of real estate provided by entities not established in the territory to which the Tax applies, the reverse charge mechanism is applied. In this case, the recipient of the service is the taxable person for the tax. Likewise, the recipient shall be obliged to submit the special non-periodic tax return (form 309) if they carry out exclusively operations that do not give rise to a right to deduction.

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