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V0256-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Fees paid by a firm on behalf of a client may be treated as supplies if certain conditions are met

A firm asks whether advance payment of fees and taxes for vehicle transactions with a dealership's customers can be considered supplies. The DGT responds that such payments can only be treated as supplies if the conditions of mandate, payment on behalf of the customer, and exact justification are strictly met.

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2025-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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