Doctrine by topic · DGT Observatory

Commissions: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Low confidence 10 rulings · 2014–2024

Current position

The tax treatment of commissions depends on their specific nature depending on the case. In the gambling sector, commission expenses are not included in the determination of wealth variations. In financial services, commissions for cash withdrawals via cards are exempt from IVA (Value Added Tax). For insurance intermediaries, commissions are classified as income from economic activity.

There is no single doctrinal evolution regarding the concept of commissions, as the rulings address entirely different legal natures and tax regimes. The DGT's position remains fragmented and specific to each case, ranging from IVA in financial services to the determination of gains in gambling.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V1623-22 6 Jul 2022

Cash withdrawal service fees via card are exempt from VAT

SG de Impuestos sobre el Consumo
exenciónservicios financierosdisposición de efectivotarjetas de pagocomisiones LIVA — Ley 37/1992 del IVA art. 20.Uno.18.h
Affects CompanyExpat · Non-residentIndividual
V1604-18 11 Jun 2018

Currency exchange fees count towards Bitcoin profit or loss calculation

SG de Tributación de las Operaciones Financieras
ganancias y pérdidas patrimonialesvalor de adquisiciónvalor de transmisiónbienes homogéneosmonedas virtuales LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual

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