Skip to content
V1144-22 ·23 May 2022 ·consulta-vinculante Medium impact
Tax

Two IVA-taxable supplies when intermediary acts in own name

A German company with a permanent establishment in Spain acts as an intermediary in fuel and service sales via cards. The DGT determines that, acting in its own name, two IVA-taxable operations arise: one between the supplier and the intermediary, and another between the intermediary and the customer.

In 6 key points

Lifecycle

2022-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact