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V3351-19 ·10 December 2019 ·consulta-vinculante Medium impact
Tax

Two VAT-taxable supplies of goods occur when a commission agent purchases fuel in their own name

A company acting as a commission agent for fuel purchases, operating in its own name and on behalf of its clients, seeks clarification on its tax treatment. The DGT determines that two simultaneous supplies of goods occur that are subject to VAT: one from the supplier to the commission agent, and another from the commission agent to the client.

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2019-12-10PublishedPublished 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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