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A taxpayer carries out an activity of selling applications via the internet through commissions from a company in the United Arab Emirates. The DGT analyzes the VAT liability according to the rules of location and the classification of income for Personal Income Tax purposes.
Question posed: Taxation of the activity for VAT and Personal Income Tax purposes.
If the intermediation services are provided exclusively by electronic means to an entrepreneur not established in the EU, the supply shall not be subject to VAT. However, it must be analyzed on a case-by-case basis whether the rule of effective use and enjoyment in Spanish territory applies pursuant to Article 70.Two of Law 37/1992. Regarding Personal Income Tax, the income must be classified as income from economic activities under the direct estimation method. The net yield shall be determined by adjusting the accounting result in accordance with Corporate Tax rules and Article 30 of the Personal Income Tax Law.
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