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V2123-19 12 August 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Commission for mediation by a Dutch entity is subject to VAT via the reverse charge mechanism

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.

The question raised

VAT treatment of the commission received by the entity based in the Netherlands.

The DGT's ruling

The transport service provided by the applicant to passengers is subject to VAT according to the passenger transport rules. The mediation service provided by the Dutch entity is subject to VAT as the applicant is the recipient established in Spain. Since the Dutch entity is not established in Spain, the applicant shall be the taxable person through the reverse charge mechanism.

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