Doctrine by topic · DGT Observatory

Mediation in One's Own Name: 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 23 rulings · 2014–2026

Current position

When an entrepreneur acts in their own name in mediation, it is understood that they acquire and provide the services themselves. The recipient is the final customer and the tax base cannot be reduced by the technological platform's commission. Mediation services, access to events, or transfers must be taxed autonomously and independently from accommodation.

The DGT's position remains constant in the interpretation of mediation in one's own name. Through rulings V0191-23, V0070-24, and V5214-26, it is confirmed that the mediator is responsible for the receipt and provision of services, treating each activity as an independent operation.

Turning points

  1. V0191-23

    Establishes that by acting in one's own name, the entrepreneur receives and provides the services themselves, and must include both in the calculation of the volume of operations.

  2. V5214-26

    Clarifies that the tax base is not reduced by the technological platform's commission and defines the event attendee as the recipient of the operation.

Analysis based on 20 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
V1297-19 6 Jun 2019

Sale of SMS packs classified as telecommunications services for VAT purposes

SG de Impuestos sobre el Consumo
servicios de telecomunicacionesmediación en nombre propioreglas de localizaciónrégimen especialutilización o explotación efectiva LIVA — Ley 37/1992 del IVA art. 11LIVA — Ley 37/1992 del IVA art. 69
Affects CompanyExpat · Non-residentIndividual
V0054-14 14 Jan 2014

Medical services rebilled to a non-EU insurer are not subject to VAT

SG de Impuestos sobre el Consumo
exención por asistencia sanitariamediación en nombre propiolocalización de serviciosservicios no sujetosservicios sujetos y exentos LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 11.dos.15
Affects CompanyExpat · Non-residentIndividual

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