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V0436-21 ·2 March 2021 ·consulta-vinculante Medium impact
Tax

Commercial mediation may be classified as professional or commercial depending on whether goods are stored or delivered

A taxpayer has requested clarification on how to register for activities involving machine sales through demonstrations and commissions. The DGT explains that the classification depends on whether the individual acts as a mediator (professional) or assumes merchant functions (commercial), and provides details on the deductibility of expenses for Personal Income Tax (IRPF) purposes.

In 6 key points

How it affects those involved

The distinction determines the tax treatment of expenses and the legal nature of the business activity, affecting how costs are deducted under Personal Income Tax regulations.

Lifecycle

2021-03-02PublishedPublished 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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