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V1476-19 19 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · intermediación

VAT rate and invoicing obligations depend on whether intermediation is carried out on one's own account or on behalf of another

A company intermediating ticket sales and tourism services has requested clarification on how to invoice its operations. The DGT clarifies that the tax treatment varies depending on whether the company acts as an agent (on behalf of another) or as a principal (on its own account).

The question raised

The consultant raises the question of how the aforementioned operations should be invoiced.

The DGT's ruling

If acting on behalf of another, a mediation service is provided subject to 21% VAT. If acting on one's own behalf, the access service is received and provided, taxed at 10% for amateur cultural or sporting events, or at 21% in other cases. Under the special regime for travel agencies, VAT is understood to be included in the price without the need for itemization. Organizers must invoice the consultant if she acts on her own behalf.

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