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A company acting as an intermediary in the sale of tickets inquired whether the amount of these tickets could be considered a withholding. The DGT responds that, by acting on its own behalf, the company performs a resale and must include the amount in its tax base.
Question posed: Whether the amounts received from customers for the purchase of tickets have the status of withholdings for Value Added Tax purposes.
If the intermediary acts on its own behalf, it is understood that it receives and provides the service of access to the event itself. In this case, the requirements to consider the amounts as withholdings are not met, and therefore they must be integrated into the tax base. The provision shall be subject to VAT provided that the event is held in Spanish territory.
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