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A Spanish company sells machinery to an Iranian entity through an Iranian agent who receives a commission. The DGT analyzes the VAT liability of the sale and the mediation commission, as well as the reverse charge mechanism.
Question posed: VAT liability of the mediation operation and, where applicable, its declaration.
The sale of the machine is a supply of goods subject to VAT, but it may be exempt due to export. The mediation service provided by the Iranian agent is subject to VAT as it is located in Spain, but it will be exempt if the export is exempt and the service is directly related to it. In the event of a reverse charge, the Spanish company shall be responsible for the declaration and settlement. As it is an exempt operation, there will be no tax liability nor right to deduction.
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