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V1144-22 23 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · comisionista en nombre propio

Two IVA-taxable supplies when intermediary acts in own name

A German company with a permanent establishment in Spain acts as an intermediary in fuel and service sales via cards. The DGT determines that, acting in its own name, two IVA-taxable operations arise: one between the supplier and the intermediary, and another between the intermediary and the customer.

The question raised

Taxation of the operations carried out by the consultant for the purposes of Value Added Tax.

The DGT's ruling

The consultant acts as a commission agent in their own name, which implies that there are two distinct deliveries of goods: that from the marketer to the commission agent and that from the commission agent to the client. In the deliveries of goods, both operations accrue when the supplier makes the good available to the commission agent. For the provision of services, the taxable base shall be the agreed consideration plus the commission. The tax accrues, as a rule, when the services are provided or performed.

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