VAT in transport intermediation: the key lies in the ownership of the service

The nature of the transport intermediation operation determines the company's tax obligation. Acting as a mere agent is not the same as being the owner of the transport service, which alters the invoicing method and the application of Value Added Tax (IVA).

What the DGT has resolved

The ruling analyzes the VAT liability of intermediation services and the obligation to issue an invoice with or without the tax impact. According to current regulations, Law 37/1992 and RD 1624/1992, the tax treatment varies depending on the mode of action:

• Acting on behalf of another: If the company acts as an intermediary on behalf of and for the account of its client, the operation is considered a commission. In this case, the invoice issued must only reflect the remuneration for the intermediation service.
• Acting on one's own account: If the company assumes responsibility for the transport and acts as the main service provider to the client, the operation is classified as a transport service. In this scenario, the invoice must include the total amount of the transport service with its corresponding VAT rate.

What it means for you

For companies dedicated to transport intermediation, this criterion is decisive for the correct issuance of invoices. An error in the classification of the operation can lead to an incorrect application of the tax rate or a billing structure that does not match the economic reality of the transaction. The distinction between being a commission agent or the owner of the transport service defines whether the client pays a commission or the total cost of transport plus the corresponding VAT.

What should be done

It is necessary to analyze the company's contracts and daily operations to identify whether the intermediation is carried out in one's own name or on behalf of third parties. Determining the ownership of the service is the indispensable preliminary step to establish whether a transport service or an intermediation commission should be invoiced, thereby ensuring compliance with the regulations of Law 37/1992. It is recommended to evaluate each business model to ensure that invoicing reflects the legal nature of the provision.