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V1797-15 8 June 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Fees paid by an agent are not disbursements if the recipient of their services is different from the applicant for the fee

An advisory company subcontracts an agent company to register clients with patent offices. It is inquired whether the fees paid by the agent form part of its VAT taxable base.

The question raised

Question raised 1st Whether the fees form part of the taxable base of the services provided by the agent entity to the clients of the inquirer.

The DGT's ruling

For a sum to be a disbursement and not part of the taxable base, it must be paid on behalf and for the account of the client through an express mandate and with an invoice issued in the name of the client. If the recipient of the agent's services is a third party different from the applicant for the fee, the amount of the fee is not a disbursement, but rather forms part of the consideration for the agent's services. In this case, since it is the client of the inquirer who empowers the agent, but the agent provides an independent service to the inquirer, the fees must be included in the taxable base.

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