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An individual inquires whether they must invoice with VAT and IRPF withholding for commercial intermediation services provided to a Colombian company. The DGT determines that the service is not subject to VAT if the client has no registered office or establishment in Spain and is not effectively used in Spanish territory, and that the IRPF withholding will depend on whether the Colombian company has a permanent establishment or if the income constitutes a deductible expense for it.
Question posed: Whether, when invoicing commercial intermediation services to the Colombian company, they must be invoiced with VAT and with withholding tax on account of IRPF.
Mediation services are not subject to VAT if the recipient has no registered office, permanent establishment, or domicile in Spain. However, the criterion of effective use and exploitation shall apply if the service is used or exploited in Spanish territory, which must be analyzed on a case-by-case basis. Regarding IRPF, the Colombian company shall only be obliged to withhold if it operates in Spain with a permanent establishment or if the income constitutes a deductible expense for it according to Non-Resident Income Tax (IRNR) regulations.
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