Doctrine by topic · DGT Observatory

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

Settled doctrine High confidence 53 rulings · 2014–2026

Current position

Intermediation services are subject to IVA (Value Added Tax) at the general rate of 21% as they are services related to real estate or commercial activities. If provided on behalf of and for the account of third parties in goods export operations, they may be exempt according to article 21.6 of the IVA Law. For IRPF (Personal Income Tax) purposes, remuneration received without assuming the risk and venture of the operations is classified as income from professional activity.

The DGT's position remains constant in classifying intermediation as a service subject to IVA. The doctrine has specified the location of the operation and the nature of the income for IRPF, confirming that the absence of risk and venture defines professional activity. No doctrinal shifts are observed, but rather a systematic application of the rules regarding location and exemptions.

Turning points

  1. V3292-23

    Specifies the obligation to register in the IAE (Economic Activities Tax) under group 834 for intermediaries acting on behalf of third parties without assuming risks.

  2. V0470-26

    Defines that the remuneration of intermediaries without risk and venture constitutes income from professional activity and establishes the status of entrepreneur based on the intention to intervene in the market.

Analysis based on 48 of 53 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V5261-26 24 Jul 2026

Intermediation services may be VAT-exempt for overseas exports

SG de Impuestos sobre el Consumo
intermediaciónexportación de bienesprestación de serviciosexenciónagente comercial LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V5130-26 8 Jul 2026

10% VAT applies to musical performances for event organisers

SG de Impuestos sobre el Consumo
tipo reducidoorganizador de obraintermediaciónobra musicalpersona física LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0753-26 6 Apr 2026

Microloan lead generation may be VAT-exempt if active mediation

SG de Impuestos sobre el Consumo
mediacióngeneración de leadsexenciónservicios de publicidadvalor añadido LIVA — Ley 37/1992 del IVA art. 20.Uno.18º.cLIVA — Ley 37/1992 del IVA art. 20.Uno.18º.m
Affects CompanyExpat · Non-residentIndividual
V0596-26 13 Mar 2026

Mortgage credit mediation service exempt from VAT

SG de Impuestos sobre el Consumo
mediaciónexenciónservicios financierostransmisión de créditosintermediación LIVA — Ley 37/1992 del IVA art. 20.Uno.18º.eLIVA — Ley 37/1992 del IVA art. 20.Uno.18º.m
Affects CompanyExpat · Non-residentIndividual
V0470-26 27 Feb 2026

Commission income from a foreign company may be taxed as professional earnings

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividad profesionalintermediaciónprestación intracomunitaria de serviciosinversión del sujeto pasivoregistro de operadores intracomunitarios LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 5
Affects CompanyExpat · Non-residentIndividual
V0341-26 19 Feb 2026

Restaurant reservation mediation outside Spain exempt from Spanish VAT

SG de Impuestos sobre el Consumo
mediación en nombre ajenolugar de realizaciónprestación de serviciossujeción al impuestoservicio de restauración LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual

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