Contrato de comisión mercantil (commercial commission agreement)

Contrato de comisión mercantil (commercial commission agreement) is filed with Documento privado entre las partes. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €29 to €29. Official tasa (government fee): IVA (VAT) 21% on the commission received. IRPF (personal income tax) or IS (corporate tax) depending on the nature of the commission agent.

We draft your contrato de comisión mercantil (commercial commission agreement, arts. 244-280 CCom), under which the principal (comitente) instructs the commission agent (comisionista) to carry out one or more commercial transactions. We distinguish between a commission IN THE AGENT'S OWN NAME (the agent is liable to the third party, art. 246) and one IN THE PRINCIPAL'S NAME (with representation, art. 247). Clauses on instructions (arts. 254-255), the ban on self-dealing (art. 267), transaction-by-transaction accounting (art. 263), the star del credere guarantee (art. 272), the right of retention (art. 276), the customary commission (art. 277) and the reimbursement of expenses (art. 278). We also check whether the assignment really is a commission or is in fact an agency agreement (Ley 12/1992).

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Estimated total cost: €29 to €29
Managora's fee: €35.09 (21% VAT incl.)
Tasa (official government fee): IVA (VAT) 21% on the commission received. IRPF (personal income tax) or IS (corporate tax) depending on the nature of the commission agent. (suplido: paid to the authority on your behalf, no VAT)
Processing time: Signed immediately.
Where it is filed: Documento privado entre las partes ↗
What you receive: Application

Cost breakdown: Our fee 29 €. No official fees: IVA at 21 % is then applied on the commission received by the commission agent..

Contrato de comisión mercantil (commercial commission agreement): how is it filed?

1Answer the questions in the chat (about 7 minutes).
2Nature test: we distinguish between commission, agency (Ley 12/1992) and brokerage.
3We check the form (in the agent's own name or with representation) and the critical clauses: self-dealing, star del credere and retention.
4Payment of 29 € for our fee.
5Sign the mandate from your mobile.
6We give you the contract plus a legal report on rights, risks and how accounts are to be rendered.

Which documents do you need?

•CIF and registry details of the principal and the commission agent.
•Powers of the legal representative (where legal entities are involved).
•If the commission agent is a registered broker: their professional registration number.
•A clear statement of the assignment and, where applicable, written instructions.
•List of goods or of the bank accounts involved if there are advances of funds.

Legal basis and things to bear in mind

Framework: arts. 244-280 CCom (commercial commission); Ley 12/1992 (agency, for the distinction).
Nature test: a commission is a one-off assignment; agency is a stable, lasting activity. The courts frequently reclassify one as the other.
Forms: in the agent's own name (art. 246, where the agent is bound directly) or in the principal's name (art. 247, with direct effects between principal and third party).
Ban on self-dealing (art. 267): the commission agent may not buy for themselves what they are selling, nor sell their own goods to someone they are meant to buy from for the principal, without express consent.
Separate accounting for each transaction (art. 263): goods and funds belonging to different principals must not be mixed.
Star del credere (art. 272): the commission agent takes on the risk of the third party's performance in exchange for an additional commission.
Right of retention (art. 276) over goods and funds until commissions, advances and expenses have been paid.
Revocation: the principal may revoke at any time (art. 279), paying the commission already earned and reimbursing expenses.
Death of the principal: this does NOT terminate the commission (art. 280); the heirs may revoke it.
Tax: the commission is subject to IVA at 21% (B2B), reported quarterly on Modelo 303. Modelo 347 applies if it exceeds 3.005,06 € a year.
Natural connections: contrato_agencia_comercial (if the activity is a stable one), contrato_distribucion, contrato_mediacion_corretaje, iva_303.

Contrato de comisión mercantil (commercial commission agreement): frequently asked questions

Contrato de comisión mercantil (commercial commission agreement): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €29 to €29: Our fee 29 €. No official fees: IVA at 21 % is then applied on the commission received by the commission agent.. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: IVA (VAT) 21% on the commission received. IRPF (personal income tax) or IS (corporate tax) depending on the nature of the commission agent..

Contrato de comisión mercantil (commercial commission agreement): how long does it take?

Signed immediately.

Contrato de comisión mercantil (commercial commission agreement): which documents do I need?

You need to have to hand: CIF and registry details of the principal and the commission agent., Powers of the legal representative (where legal entities are involved)., If the commission agent is a registered broker: their professional registration number., A clear statement of the assignment and, where applicable, written instructions., List of goods or of the bank accounts involved if there are advances of funds.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Documento privado entre las partes. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Documento privado entre las partes ↗.

Shall we get started with «Contrato de comisión mercantil (commercial commission agreement)»?

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