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V3144-21 ·17 December 2021 ·consulta-vinculante Medium impact
Tax

Distribution of petroleum products at third-party stations is a commercial activity, not mediation

A company sought guidance on how to classify the sale of petroleum products at third-party service stations. The DGT has determined that this constitutes a commercial activity and defines the relevant IAE headings based on the sales method.

In 6 key points

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2021-12-17PublishedPublished 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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