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A company sells vouchers redeemable for beauty services and charges an intermediation commission. The DGT has ruled that this commission is subject to 21% VAT and analyses the timing of the tax liability depending on whether the company acts on behalf of others or on its own account.
Cuestión planteada Tipo impositivo aplicable a la comisión facturada a los centros de belleza.
Si la entidad actúa en nombre y por cuenta ajena, presta un servicio de intermediación cuya comisión tributa al 21%. El devengo ocurre en la venta de cada bono. Si actúa en nombre propio, presta un servicio de tratamiento de belleza por el precio del bono. Los servicios de mediación y de belleza no tienen tipos reducidos, por lo que se aplica el tipo general del 21%.
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