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V2510-22 ·5 December 2022 ·consulta-vinculante Medium impact
Tax

Operating a service station with third-party services is a commercial activity, not mediation

A company sought clarification on whether it should register as a commercial intermediary for managing a service station where third parties provide shop and car wash services. The DGT ruled that its activity is commercial and validated the headings for retail trade and vehicle washing.

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2022-12-05PublishedPublished 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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