Doctrine by topic · DGT Observatory

Commercial Intermediation: 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

Refined position High confidence 8 rulings · 2014–2025

Current position

Commercial intermediation activity is defined by bringing the buyer and seller into contact without performing operations on one's own account. If the subject performs transactions in their own name, the activity is classified as commercial. Regarding IVA (Value Added Tax), mediation services provided to recipients not established in Spain are not subject to tax if they are not located in the territory, unless the criterion of effective use or exploitation in Spain is applied.

The DGT's position remains constant regarding the distinction between intermediation and commerce based on the ownership of the operations. An evolution is observed towards the application of the effective use and exploitation criterion to determine the location of the mediation service. This criterion requires a case-by-case analysis of the relationship between the service and the operations carried out in Spanish territory.

Turning points

  1. V1468-19

    Introduces the application of the effective use criterion when the service is used by the recipient in the performance of operations subject to tax in Spain.

  2. V1801-21

    Specifies that effective use or exploitation in Spain may result in services provided to recipients outside the Community being considered as performed in Spain.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V1949-14 17 Jul 2014

Proprietary precious metals trading must be classified as wholesale trade

SG de Tributos Locales
impuesto sobre actividades económicasintermediación comercialcomercio al por mayorcomitentesepígrafe Tarifas del IAE — RDLeg 1175/1990 art. epígrafe 619.3Tarifas del IAE — RDLeg 1175/1990 art. grupo 631
Affects CompanyExpat · Non-residentIndividual

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