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The inquiry asks whether commissions invoiced by commercial agents should be considered exempt. The DGT rules that taxation depends on whether the agent acts in their own name or on behalf of another party.
Cuestión planteada Si en el caso de las comisiones que le facturan los agentes comisionistas por las ventas realizadas por su actividad comercial como agente se deben considerar exentas o no.
Si el agente actúa en nombre propio, se producen dos entregas de bienes distintas (del comitente al agente y del agente al cliente) con el mismo régimen de exención. Si el agente actúa en nombre ajeno, la operación es una prestación de servicios de intermediación sujeta al tipo general del 21%.
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