Beer distributors must distinguish between own sales and mediation

The nature of the commercial activity of a beverage distribution company is decisive for its tax treatment. It is not the same to act as a merchant who acquires goods for resale as it is to act as an intermediary who manages the sale for a third party. The Dirección General de Tributos (DGT) has specified the consequences of these two modalities in relation to Value Added Tax (IVA) and Excise Duties.

What the DGT has resolved

The ruling establishes that the classification of the operation depends on whether the distributor acts on its own behalf or on behalf of another:

• Acting on its own behalf: Two deliveries of goods subject to IVA occur. The first is that carried out by the manufacturer to the distributor, and the second is that carried out by the distributor to its final customers.
• Acting on behalf of another: There is only one delivery of goods, which is understood to be made directly from the manufacturer to the customer. In this scenario, the distributor does not invoice for the goods, but must charge the corresponding IVA for its mediation, distribution, and transport services.

Regarding Excise Duties, the DGT points out that the manufacturer maintains the status of taxpayer. The distributor must bear the tax, but is not obliged to register in this area to carry out transport and distribution.

What it means for you

If you manage a beverage distribution company, the way you issue your invoices must strictly match the reality of your business model. An error in the classification of the operation can lead to incorrect IVA settlement, affecting both the taxable base and the company's cost structure. The distinction is critical to determine whether you are part of the sales chain or if you are a provider of logistics and mediation services.

What should be done

It is necessary to analyze contracts with manufacturers and the actual operational process of orders to define whether the company acts as a merchant or as a mediator. This technical definition will condition the correct application of Law 37/1992 and compliance with the formal obligations derived from Excise Duties and the Economic Activities Tax (IAE).