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V1193-17 ·18 May 2017 ·consulta-vinculante Medium impact
Tax

Transport mediation services provided in one's own name are subject to VAT if the recipient is a business in Spain

A transport mediation company acting in its own name has requested clarification regarding the place of supply for its operations. The DGT has determined that, when acting in one's own name, the mediator is considered to be both receiving and providing the services. Consequently, the transaction is subject to VAT if the recipient is a taxable person established in Spanish territory.

In 6 key points

How it affects those involved

This ruling clarifies the VAT implications for transport intermediaries acting as principals rather than agents, establishing that the place of supply depends on the recipient's location when the mediator operates in their own name.

Lifecycle

2017-05-18PublishedPublished 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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