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An agency firm enquired whether it could agree on a commission of up to 70% with dealerships and whether such expenses and the input VAT were deductible. The DGT ruled that the percentage is freely negotiable and that expenses and VAT are deductible provided legal requirements are met.
Cuestión planteada ¿Existe alguna limitación para establecer el porcentaje de dicha comisión? ¿Si no existe limitación, es deducible para la gestoría (sociedad consultante) la cuota soportada en el Impuesto sobre el Valor Añadido y el gasto correspondiente a la citada comisión en el Impuesto sobre Sociedades?
El porcentaje de la comisión será el acordado libremente entre las partes, sin limitaciones legales en el Impuesto sobre Sociedades ni en el IVA, salvo en casos de vinculación. Para la deducibilidad en el Impuesto sobre Sociedades, el gasto debe cumplir con la inscripción contable, devengo, correlación de ingresos y gastos y justificación documental. En cuanto al IVA, las cuotas soportadas serán deducibles si la actividad de la gestoría es sujeta y no exenta y se cumplen los requisitos del Título VIII de la Ley del IVA.
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