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V1619-15 26 May 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IVA · mediación

Mediation services for exporters are subject to but exempt from VAT, whereas services between partners and their company are not

A query was raised regarding whether commissions for commercial representation services provided by a company abroad are exempt from VAT. The DGT ruled that the exemption applies to the company when acting on behalf of exporters, but does not extend to services provided by partners to their own company.

The question raised

1) Whether the commission accrued for the performance of the representation operations carried out by the company with manufacturers in Spain would be exempt for VAT purposes.

The DGT's ruling

Mediation services provided on behalf of third parties related to an export of goods are subject to but exempt from VAT when the company provides them to an exporter. However, services provided by partners to the company they have incorporated do not benefit from said exemption. The exemption for intermediation must be interpreted restrictively and does not apply to stages prior to the export of goods.

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