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A company seeks clarification regarding its registration in the Business Activity Tax (IAE) and its taxation under Excise Duties and VAT for the commercialisation or intermediation of hydrocarbons. The DGT clarifies that VAT treatment varies depending on whether the entity acts as a commission agent on its own account (two supplies of goods) or on behalf of another (provision of services).
Cuestión planteada Epígrafe del IAE en que ha de causar alta para el ejercicio de la actividad descrita y tributación de las operaciones realizadas a efectos del Impuesto Especial de Hidrocarburos y del Impuesto sobre el Valor Añadido.
Si la empresa actúa en nombre propio, se producen dos entregas de bienes y la base imponible es la contraprestación menos la comisión. Si actúa en nombre ajeno, la operación es una prestación de servicios con las reglas generales de devengo y base imponible. En ambos casos, no hay obligación de inscripción en el Registro Territorial de Impuestos Especiales si no hay almacenamiento.
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