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The query concerns the VAT treatment of a commission charged by a Dutch entity for mediating transport services. The DGT determines that the applicant provides the transport in their own name, while the Dutch entity provides a mediation service.
Cuestión planteada Tratamiento en el Impuesto sobre el Valor Añadido de la comisión percibida por la entidad con sede en Países Bajos.
El servicio de transporte prestado por la consultante a los pasajeros está sujeto a IVA según las reglas de transporte de pasajeros. El servicio de mediación de la entidad holandesa está sujeto a IVA por ser la consultante el destinatario establecido en España. Al no estar la entidad holandesa establecida en España, la consultante será el sujeto pasivo mediante la inversión del sujeto pasivo.
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