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V3144-21 17 December 2021 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Distribution of petroleum products at third-party stations is a commercial activity, not mediation

A company sought guidance on how to classify the sale of petroleum products at third-party service stations. The DGT has determined that this constitutes a commercial activity and defines the relevant IAE headings based on the sales method.

The question raised

Cuestión planteada Se desea saber la clasificación correcta de la venta de productos petrolíferos a través de estaciones de servicio de terceros.

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