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V2278-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Fuel station operator must pay VAT on wholesale fuel supply

A company managing fuel stations asks whether its IAE registration is correct and whether a third-party agent must use the intermediary stamp. The DGT determines that the company's activity is commercial and must pay VAT on product supply, while the agent must pay VAT on retail sale of goods and services.

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2025-11-25PublishedPublished 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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