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An entity managing VAT refunds for travellers enquired whether the commissions paid to merchants for their affiliation to the scheme were exempt. The DGT ruled that these services are administrative rather than financial in nature, and are therefore subject to VAT.
Cuestión planteada Si el pago de dichas comisiones está sujeto y exento del Impuesto sobre el Valor Añadido.
Los servicios de mediación en operaciones financieras están exentos si el mediador es un tercero independiente cuyas funciones van más allá de suministrar información o recibir solicitudes. En este caso, las comisiones pagadas a comercios por su afiliación a un sistema de devolución no son servicios de mediación financiera, sino servicios de naturaleza administrativa. Por tanto, su prestación está sujeta y no exenta de IVA.
What is published here, applied to a company or a specific case. The first meeting is free.
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