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Auctions company asks what amounts must be included in the annual declaration of third-party operations (Model 347) when acting as a mediator. The DGT responds that commissions plus VAT must be declared when acting on behalf of another party, or the total amounts of deliveries and acquisitions when acting in one's own name.
Cuestión planteada La entidad plantea "si debe declarar en la declaración anual de operaciones con terceras personas el importe total individualizado de las contraprestaciones correspondientes a las prestaciones de servicios en las que, como mediadora, cobra la comisión, previamente pactada, al propietario/cedente del bien subastado y al comprador, mas el importe de las cuotas repercutidas, o, por el contrario, se ha de consignar las cantidades pagadas por los compradores adjudicatarios de los lotes y las cobradas a los propietarios/cedentes de los mismos".
Si el comisionista actúa en nombre ajeno, debe declarar el importe total de las contraprestaciones por sus servicios de mediación, incluyendo las cuotas de IVA repercutidas o soportadas, siempre que superen los 3.005,06 euros anuales por cada persona. Si actúa en nombre propio, debe declarar las adquisiciones y entregas de bienes resultantes de la operación, utilizando las bases imponibles correspondientes según el tipo de comisión. En ambos casos, el importe a declarar incluye las cuotas de IVA.
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