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A taxpayer queried the VAT treatment of a web mediation activity involving a 20% commission on amounts paid by users. The DGT ruled that the entity acts as a commission agent on behalf of others and that the taxable base consists solely of the commission.
Cuestión planteada Tratamiento de dicha actividad a efectos del Impuesto sobre el Valor Añadido así como de su facturación, y otras cuestiones que se citan en el cuerpo de la presente contestación
El consultante actúa como comisionista en nombre y por cuenta de los expertos, por lo que no se aplica el régimen especial de agencias de viaje. La base imponible del servicio de mediación es el importe de la comisión cobrada al experto. Se puede expedir factura simplificada siempre que el importe no exceda de 400 euros y no se trate de las operaciones excluidas por el Reglamento de facturación.
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