Doctrine by topic · DGT Observatory

Mediation on Behalf of Others: 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 · 2015–2026

Current position

Mediation on behalf of and for the account of others is located according to the operations in which it intervenes. If the services being mediated are not subject to IVA (Value Added Tax) in Spain, the mediation is not subject to it either. However, if the mediation includes complementary hospitality industry services, it ceases to be considered a service related to real estate.

The DGT's position remains constant in applying localization according to the principal operation. It has been specified that performing ancillary tasks such as cleaning or key management does not transform mediation on behalf of others into an action on one's own behalf. Likewise, it has been delimited that the inclusion of hospitality-type services alters the nature of the mediation service.

Turning points

  1. V0889-24

    Clarifies that cleaning or key management tasks do not convert mediation on behalf of others into mediation on one's own behalf. Establishes that if the lease includes hospitality industry services, the mediation ceases to be a service related to real estate.

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

Rulings on this topic

24
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
V0339-26 19 Feb 2026

VAT applies to simple intermediation and special travel agency regime

SG de Impuestos sobre el Consumo
intermediación simpleagencia de viajesmargen brutorégimen especialprestación de servicios única LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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