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 15 rulings · 2014–2023

Current position

When an agency acts on behalf of others, it provides a mediation service distinct from the special regime for travel agencies. The determination of whether one acts in one's own name or on behalf of others depends on the agreements between the agency and the third party, the information in the documents, and who pays the consideration. The location of these mediation services is governed by the recipient's headquarters.

The DGT's position remains constant regarding the distinction between the special regime for travel agencies and the mediation service. Throughout the rulings, the location of the service has been specified according to the recipient's headquarters and the nature of the underlying transaction. No changes in criterion are observed, but rather a consistent application of the rules of location and the distinction between acting in one's own name or on behalf of others.

Turning points

  1. V1630-23

    Establishes the elements to distinguish acting in one's own name from mediation: agreements between parties, documentary information, and who assumes the payment.

Analysis based on 14 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V0094-22 21 Jan 2022

Mediation on behalf of a non-EU tour operator may be subject to VAT if used in Spain

SG de Impuestos sobre el Consumo
mediación en nombre y por cuenta ajenauso y explotación efectivalocalización de las prestacionesempresario o profesionalterritorio de aplicación del impuesto LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno-a
Affects CompanyExpat · Non-residentIndividual
V2898-21 18 Nov 2021

Location of wholesale agencies' services in Canary Islands and their VAT status

SG de Impuestos sobre el Consumo
régimen especial de agencias de viajesterritorio de aplicación del impuestoestablecimiento permanentemediación en nombre y por cuenta ajenalugar de realización LIVA — Ley 37/1992 del IVA art. 141LIVA — Ley 37/1992 del IVA art. 144
Affects CompanyExpat · Non-residentIndividual
V1139-14 23 Apr 2014

Travel agencies must itemise mediation and air transport services in annual declarations

SG de Tributos
mediación en nombre y por cuenta ajenadeclaración anual de operaciones con terceras personasservicios de transporte de viajerosagencia de viajesobligaciones de facturación RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 34.1.fRD 1619/2012
Affects CompanyExpat · Non-residentIndividual

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