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A ticket sales company has requested clarification regarding the taxation, taxable base, accrual, and invoicing of its operations. The DGT clarifies that the treatment depends on whether the company acts as an intermediary or as a direct provider of the access service.
Cuestión planteada Tributación de las operaciones objeto de consulta, y en particular, base imponible de las operaciones de venta de entradas, devengo y facturación de las compras de entradas.
Si la sociedad actúa en nombre propio, recibe y presta el servicio de acceso, estando sujeto a IVA si el espectáculo es en territorio nacional. Si actúa en nombre ajeno, presta un servicio de mediación sujeto a IVA cuando el espectáculo se celebre en España. El devengo ocurre al realizar la operación o al cobrar anticipos. La base imponible incluye la contraprestación total, incluyendo comisiones.
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