Doctrine by topic · DGT Observatory

Commercial Mediator: 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 10 rulings · 2015–2025

Current position

The activity of a commercial mediator is professional when it is limited to putting the buyer and seller in contact without storing, delivering, or collecting payment for the goods. If the subject carries out transactions on their own account, assumes risk, or performs storage, display, or collection operations, the activity is commercial. In the latter case, it must be taxed according to the nature of the goods traded.

The DGT's position remains constant in the distinction between professional and commercial activity. Since 2021, the doctrine has focused on the absence of risk and venture and on the prohibition of performing goods management operations (storing, delivering, or collecting) to maintain professional status. The most recent rulings reinforce that acting on one's own account or maintaining ownership shifts the activity toward the commercial sphere.

Turning points

  1. V0436-21

    Establishes the criterion that the activity is professional if the mediator does not store, display, or collect payment for the goods, and that the assumption of risk and venture determines the nature of the income.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V2278-25 25 Nov 2025

Fuel station operator must pay VAT on wholesale fuel supply

SG de Tributos Locales
impuesto sobre actividades económicascarácter comercialmediador mercantilcontrato de agenciaepígrafe de tarifas TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual
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