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A company inquired whether it should register as a commercial intermediary or as a wholesaler of precious metals, given that it does not hold custody of the materials. The Directorate-General for Tax (DGT) ruled that, as the operations are carried out on its own account, the activity is commercial rather than intermediation.
Cuestión planteada Dado que la transacción comercial no conlleva en ningún caso la custodia de los materiales, la sociedad consultante plantea si sería más correcto figurar dada de alta únicamente como intermedios de comercio, en lugar de comercio al por mayor de materiales preciosos.
La clasificación depende de si la actividad consiste en poner en contacto a comprador y vendedor o en realizar operaciones por cuenta propia. Si la sociedad realiza la compraventa de metales preciosos por su propia cuenta, debe clasificarse como comercio al por mayor, aunque no disponga de almacén o establecimiento. Solo si las operaciones se realizan por cuenta de terceros se considerará actividad de intermediación comercial.
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