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A company acting as an intermediary in online purchases has requested clarification on the taxation of its income. The DGT has determined that only commissions constitute income for Corporate Income Tax purposes, whereas for VAT, commissions are subject to the tax according to the rules governing the location of services.
Cuestión planteada Consecuencias de esta forma de operar a efectos del Impuesto sobre Sociedades y del Impuesto sobre el Valor Añadido.
En el Impuesto sobre Sociedades, las comisiones por servicios de intermediación, gestión de pago y asesoramiento forman parte de la base imponible, pero el importe de la compraventa no es ingreso por ser un suplido. En el IVA, la comisión está sujeta al impuesto cuando el servicio se entiende realizado en territorio español, aplicando las reglas de localización para servicios de mediación en nombre y por cuenta ajena.
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