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A retailer subject to the equivalence surcharge has enquired whether they must declare and pay VAT on commissions charged by a digital platform based in Luxembourg. The Directorate-General for Taxes (DGT) has ruled that the reverse charge mechanism must be applied and the payment made in accordance with their specific tax regime.
Cuestión planteada Si las facturas recibidas por gastos de comisiones y servicios de devolución cargados por la plataforma con sede en otro Estado miembro de la Unión deben declararse en el Modelo 309 (Declaración-Liquidación no periódica) e ingresar el Impuesto sobre el Valor Añadido correspondiente.
Los servicios de una entidad en la UE prestados a un empresario en España están sujetos al IVA español por inversión del sujeto pasivo. Si el consultante solo realiza la actividad de recargo de equivalencia, debe usar el modelo 309 para ingresar el impuesto. Si además realiza actividades por el régimen general, el ingreso se hará en el modelo 303. El impuesto soportado no es deducible si el servicio se usa en la actividad de recargo de equivalencia.
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