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A resident of Algeria, a partner in a Spanish company, inquires whether commissions for customer acquisition in North Africa are exempt from VAT and whether such income is taxable in Spain. The DGT determines that VAT exemption depends on whether the activity constitutes mediation and, pursuant to the Double Taxation Convention with Algeria, the income is not taxable in Spain.
Cuestión planteada 1. Si las facturas que emite la sociedad por las comisiones recibidas de la sociedad fabricante están exentas de Impuesto sobre el Valor Añadido, según la Ley 37/1992.
La exención de IVA por mediación (art. 21.6 Ley 37/1992) aplica si los servicios de captación de clientes se incardinan como servicios de mediación para que el cliente realice exportaciones. En cuanto al IRNR, según el Convenio Hispano-Argelino, las rentas por actividad profesional o laboral no tributan en España si el empleo o actividad se ejerce en Argelia. Por tanto, no procede retención en España.
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