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MEDIUM
FISCAL

Fuel station operator must pay VAT on wholesale fuel supply

V2278-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2278-25
Published
25 Nov 2025

Summary

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.

In 6 key points

Lifecycle

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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