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Commission Agent: 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

Settled doctrine High confidence 32 rulings · 2014–2026

Current position

The classification of the activity depends on whether the commission agent acts on behalf of another or on their own behalf. If acting on behalf of another, they perform commercial mediation and their income constitutes professional activity earnings. If acting on their own behalf, it is considered a commercial activity involving two transfers of goods subject to IVA (Value Added Tax): from the supplier to the commission agent and from the latter to the final customer.

The DGT's position remains constant by distinguishing the nature of the activity according to the mode of action. Rulings confirm that mediation without assumption of risk is professional, whereas acting on one's own behalf shifts the activity into the commercial and distribution sphere.

Turning points

  1. V1281-23

    Specifies that in purchase commissions acting on one's own behalf, two transfers subject to IVA occur: from the supplier to the commission agent and from the commission agent to the principal.

  2. V0334-25

    Establishes the clear distinction between a commercial mediator (professional) and a commercial activity depending on whether one acts on their own behalf or on behalf of another.

Analysis based on 32 of 32 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0283-26 9 Feb 2026

Incentives for introducing new mutualists taxed as capital gains

SG de Impuestos sobre las Personas Jurídicas
ganancia patrimonialrendimientos de actividades profesionalescomisionistaincentivodeducibilidad LIRPF — Ley 35/2006 del IRPF art. 33.1RIRPF — RD 439/2007, Reglamento del IRPF art. 75
Affects CompanyExpat · Non-residentIndividual

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