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A company managing tourist property bookings asks whether the commission charged to the owner is subject to VAT. The DGT responds that, acting on behalf and for the owner in a rental of a property without hotel services, the intermediation constitutes a service related to immovable property located in Spain.
Cuestión planteada Tributación a efecto del Impuesto sobre el Valor Añadido de la comisión que la consultante cobra al propietario de la vivienda..
La intermediación en el arrendamiento de bienes inmuebles es un servicio relacionado con bienes inmuebles, independientemente de si el mediador actúa en nombre propio o ajeno. Si el intermediario actúa en nombre y por cuenta del propietario y el arrendamiento no incluye servicios complementarios de industria hotelera, la prestación se entiende realizada en el territorio donde radica el inmueble. Por tanto, la comisión está sujeta al IVA con el tipo general del 21%.
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