In a decision handed down by the 2nd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (“CARF”), it was understood that social security contributions are levied on commissions paid to real estate agents for intermediating the sale of real estate, given that they act as service providers.
In the decision handed down, it was clear that the argument that intermediation for the sale of real estate is not a provision of services is not sustainable, but there was a divergence in the judgment opened by another counselor, who understands that the contract maintained between the real estate broker and the real estate agency is not a provision of services, but rather an association contract.
Despite the divergence, the vote of the reporting counselor prevailed, in order to attest to the duty to collect social security contributions on commissions paid to real estate agents.
