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A hotel company asked whether the passive party's investment applies to commissions charged by a non-established intermediary. The DGT responds that, as these are not rental services, the company is the passive party subject to investment.
Cuestión planteada Si resulta aplicable el mecanismo de inversión del sujeto pasivo a los servicios prestados por la entidad no establecida y si procede la rectificación de las facturas emitidas.
Los servicios de intermediación en alojamiento hotelero no se consideran servicios relacionados con bienes inmuebles cuando el intermediario actúa en nombre y por cuenta ajena. Por tanto, se aplica la regla general de localización y el mecanismo de inversión del sujeto pasivo cuando el destinatario es un empresario establecido en España. Si la empresa no establecida repercutió indebidamente el IVA, debe rectificar las cuotas mediante la emisión de facturas rectificativas.
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