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A company acting as a commission agent for fuel purchases, operating in its own name and on behalf of its clients, seeks clarification on its tax treatment. The DGT determines that two simultaneous supplies of goods occur that are subject to VAT: one from the supplier to the commission agent, and another from the commission agent to the client.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las operaciones efectuadas por la entidad consultante respecto de sus clientes.
La intervención de un comisionista que actúa en nombre propio en la compra de carburante implica dos entregas de bienes diferenciadas: la del operador petrolífero al comisionista y la del comisionista al cliente. Ambas operaciones están sujetas al impuesto, independientemente de que el comisionista no tenga la posesión física del bien. La base imponible para el comisionista será la contraprestación convenida más su comisión, y el devengo se produce cuando el comercializador pone el carburante a disposición del comisionista.
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