Doctrine by topic · DGT Observatory

Acting on behalf of another: 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 · 2014–2026

Current position

When acting on behalf of another, the operation is classified as a provision of intermediation, management, or support services, subject to the general rate of 21% IVA (Value Added Tax). In this scenario, the tax base is the commission or consideration for said service. If the action is performed in one's own name, the tax nature shifts towards the provision of the principal service or the delivery of goods.

The DGT's position remains constant regarding the distinction between acting in one's own name or on behalf of another. Throughout the rulings, it is confirmed that acting on behalf of another shifts taxation toward the intermediation or management service, whereas acting in one's own name implies the direct provision of the principal service or good. No changes in criterion are observed, but rather applications to different sectors such as entertainment, transport, or export.

Analysis based on 13 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15

V0828-26 17 Apr 2026

VAT exemption for non-profit events depends on whether association acts in its own name and meets social criteria

SG de Impuestos sobre el Consumo

entidad de carácter socialnombre propionombre ajenoexenciónbase imponible LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0863-25 22 May 2025

Tax liability for transport intermediation depends on whether acting in own or another's name

SG de Impuestos sobre el Consumo

intermediaciónnombre propionombre ajenoservicio de transporteexención por exportación LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 4.dos

Affects CompanyExpat · Non-residentIndividual

V1906-24 21 Aug 2024

Agent commercial acting on behalf of Swiss client does not charge VAT but can deduct VAT paid

SG de Impuestos sobre el Consumo

agente comercialprestación de serviciossujeción al impuestoderecho a la deducciónnombre ajeno LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V1409-22 16 Jun 2022

Agent commissions may be subject to VAT depending on whether they act in their own name or on behalf of another

SG de Impuestos sobre el Consumo

comisionistacomitentenombre propionombre ajenoexención LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.3

Affects CompanyExpat · Non-residentIndividual

V2693-21 8 Nov 2021

VAT exemption for transport and brokerage services depends on whether acting on one's own behalf or on behalf of others

SG de Impuestos sobre el Consumo

intermediaciónexportacióntransitariosnombre propionombre ajeno LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V3520-20 10 Dec 2020

VAT must be charged to customers if software license intermediation is carried out in one's own name

SG de Impuestos sobre el Consumo

intermediaciónnombre propionombre ajenosuplidosbase imponible LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno.a)

Affects CompanyExpat · Non-residentIndividual

V1144-20 29 Apr 2020

Exemption for supplies to international organisations depends on whether the intermediary acts on their own behalf or on behalf of another

SG de Impuestos sobre el Consumo

exenciónorganismos internacionalesintermediarionombre propionombre ajeno LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1476-19 19 Jun 2019

VAT rate and invoicing obligations depend on whether intermediation is carried out on one's own account or on behalf of another

SG de Impuestos sobre el Consumo

intermediaciónnombre propionombre ajenorégimen especial de agencias de viajestipo impositivo reducido LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.1.a

Affects CompanyExpat · Non-residentIndividual

V2988-18 19 Nov 2018

VAT rate for transport services via intermediaries depends on whether they act on their own or another's behalf

SG de Impuestos sobre el Consumo

intermediaciónnombre propionombre ajenorégimen especial de agencias de viajestipo impositivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2712-18 5 Oct 2018

10% VAT rate applies to the resale of bullfighting event tickets when acting in one's own name

SG de Impuestos sobre el Consumo

intermediaciónnombre propionombre ajenotipo reducidobase imponible LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno-a

Affects CompanyExpat · Non-residentIndividual

V1457-18 30 May 2018

VAT exemption for research services depends on whether the managing entity acts on its own behalf or on behalf of another

SG de Impuestos sobre el Consumo

prestación de serviciosnombre propionombre ajenoexenciónderechos de edición LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V5427-16 22 Dec 2016

VAT application on ticket sales depends on whether acting on own or behalf of others

SG de Impuestos sobre el Consumo

intermediaciónnombre propionombre ajenoservicio de accesomediación LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2392-16 1 Jun 2016

Mediation services for a Chinese agency may be subject to VAT if used for operations in Spain

SG de Impuestos sobre el Consumo

mediaciónagencia o comisiónreglas de localizaciónuso efectivonombre propio LIVA — Ley 37/1992 del IVA art. 11LIVA — Ley 37/1992 del IVA art. 69.Uno.1º

Affects CompanyExpat · Non-residentIndividual

V1482-16 7 Apr 2016

Duty to declare mediation commissions and VAT in Model 347

SG de Tributos

comisionistamediaciónnombre ajenonombre propiomodelo 347 LIVA — Ley 37/1992 del IVA art. 8.Dos.6ºLIVA — Ley 37/1992 del IVA art. 11.Dos.15º

Affects CompanyExpat · Non-residentIndividual

V1906-14 15 Jul 2014

Simplified invoices may be issued for mediation services if the commission is below 400 euros

SG de Impuestos sobre el Consumo

mediacióncomisionistabase imponiblefactura simplificadarégimen especial de agencias de viaje LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

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