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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.
Cuestión planteada Se plantea si, de acuerdo con el contrato de agencia suscrito, la sociedad consultante está correctamente matriculada en el impuesto, y en su caso, si la entidad tercera debería estar dada de alta en la rúbrica 631 del impuesto, "Intermediarios del comercio".
La actividad de la consultante es de carácter comercial y no de mediador mercantil, por lo que debe tributar según la naturaleza de los bienes comercializados. Al mantener la titularidad y el riesgo, la consultante debe darse de alta en el epígrafe 616.5 por el suministro de carburantes. El agente que explota las gasolineras debe matricularse en los epígrafes correspondientes al comercio al por menor de combustibles, carburantes, artículos de tienda y servicios de lavado.
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