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A private individual asks whether the commission received for facilitating contact between a buyer and a real estate agency is subject to VAT and income tax. The DGT determines that, as it is a one-off act without professional activity, it is not subject to VAT and is treated as capital gain without retention.
Cuestión planteada Tributación en el IRPF y en el IVA de la comisión percibida y sometimiento a retención.
En el IVA, no existe sujeción si la operación es puntual, aislada y sin intención de continuidad, fuera de una actividad empresarial. En el IRPF, el simple acto de presentar un cliente no constituye una actividad profesional de comisionista, por lo que el importe debe tributar como ganancia patrimonial. Asimismo, dicha ganancia patrimonial no está sujeta a retención o ingreso a cuenta.
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