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V2278-25 25 November 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Fuel station operator must pay VAT on wholesale fuel supply

A company managing fuel stations asks whether its IAE registration is correct and whether a third-party agent must use the intermediary stamp. The DGT determines that the company's activity is commercial and must pay VAT on product supply, while the agent must pay VAT on retail sale of goods and services.

The question raised

It is asked whether, in accordance with the agency contract signed, the consulting company is correctly registered for the tax, and if applicable, whether the third-party entity should be registered under rubric 631 of the tax, "Trade intermediaries".

The DGT's ruling

The activity of the taxpayer is commercial in nature and not that of a commercial mediator, therefore it must be taxed according to the nature of the goods marketed. By retaining ownership and risk, the taxpayer must register under heading 616.5 for the supply of fuels. The agent operating the gas stations must register under the headings corresponding to the retail trade of fuels, fuel oils, shop items, and washing services.

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