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V0983-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

VAT treatment depends on whether hydrocarbon intermediation is carried out on one's own account or on behalf of another

A company seeks clarification regarding its registration in the Business Activity Tax (IAE) and its taxation under Excise Duties and VAT for the commercialisation or intermediation of hydrocarbons. The DGT clarifies that VAT treatment varies depending on whether the entity acts as a commission agent on its own account (two supplies of goods) or on behalf of another (provision of services).

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2023-04-20PublishedPublished 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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