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V0334-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

The purchase and sale of hydrocarbons in one's own name is commercial, not intermediary

The consultant asks whether their activity in the hydrocarbons market is that of a commission agent or a trader. The DGT determines that, as the activity is carried out in one's own name and not limited to connecting parties, it constitutes a commercial activity.

In 6 key points

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2025-03-18PublishedPublished 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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