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A travel agency asks about VAT on commissions charged to Spanish and non-Spanish carriers. The DGT responds that VAT applicability depends on the carrier's location, and exemption from intermediation applies only if the transport is exempt due to destination or origin outside the VAT scope.
Cuestión planteada Tributación a efectos del Impuesto sobre el Valor Añadido de la comisión que las navieras abonan a la consultante, teniendo en cuenta que algunas son residentes y otras no residentes en el territorio de aplicación del Impuesto.
Los servicios de intermediación están sujetos a IVA cuando la naviera destinataria tiene su sede de actividad económica o establecimiento permanente en España. Si la naviera no está establecida en España, los servicios no están sujetos al impuesto. Los servicios de mediación estarán exentos si el transporte de viajeros al que se refieren está exento por partir o llegar a un puerto fuera del ámbito espacial del impuesto. Si el transporte discurre dentro del ámbito espacial del impuesto, la mediación estará sujeta y no exenta.
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