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A query was raised regarding how to calculate the turnover of an entity acting as an intermediary in lottery distribution to apply the limit on the deductibility of customer relations expenses. The DGT ruled that, as it acts on behalf of another, the turnover comprises only the remuneration for intermediation services.
Cuestión planteada
Al actuar como intermediario por cuenta ajena, la entidad solo debe reconocer como ingresos la retribución por sus servicios de intermediación. Si esta labor es su actividad ordinaria, dicho importe de comisiones se integra en la cifra anual de negocios. Por tanto, para aplicar el límite del 1% de deducibilidad de gastos por atenciones a clientes, se utilizará únicamente la retribución percibida por la intermediación.
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