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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.
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 de aplicación del Impuesto, se aplica la regla de inversión del sujeto pasivo. En este caso, el destinatario del servicio es el sujeto pasivo del impuesto. Asimismo, el destinatario estará obligado a presentar la declaración-liquidación especial no periódica (modelo 309) si realiza exclusivamente operaciones que no originan derecho a deducción.
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