The True Role of the Real Estate Agent: Beyond Taxation

It is common for various figures and roles played by professionals in the sector to be presented. These roles can often be misunderstood or interpreted differently depending on the context, especially when it comes to the relationship between a real estate agent and their supervising broker.

Differentiating Roles and Responsibilities

We can consider two possible ways to characterize a real estate agent:

  • 1. As an independent contractor of the real estate company.
  • 2. As a supervising broker agent.

Although in tax terms there may be a difference between being considered an independent contractor or an employee, there is one fact that prevails in any circumstance: a real estate agent is always a supervising broker agent.

Understanding the True Nature of the Relationship

According to the Civil Code (CC 2079.13 (b)), the real estate agent always acts as an agent for the broker. This means that, regardless of how it is categorized for tax purposes, the agent operates under the supervision and authority of the broker.

This agency relationship is special and not general. In other words, the agent is empowered only to perform certain functions specifically designated by the broker. This clarity in roles and responsibilities ensures the integrity and professionalism of real estate transactions.


It is essential to understand the true nature of relationships within the sector to ensure that operations are carried out transparently and ethically. Let us always remember that, beyond tax considerations, a real estate agent has a primary duty towards his supervising broker. This relationship of trust is the foundation on which a strong and reliable real estate sector is built.

Legal and Tax Disclaimer

Please be advised that the content presented in this blog is for informational purposes only and should not be construed as legal or tax advice. The articles and information provided here are written from the perspective of a real estate agent affiliated with Keller Williams, and do not represent legal or tax counsel.

As the author, I am a licensed real estate professional under Keller Williams, holding Brokerage DRE License Number: #02197031. However, it is important to note that my expertise is in the field of real estate, and not in legal or tax matters. The insights and opinions shared on this blog are based on my experiences and knowledge in the real estate industry and should be treated as general guidance rather than definitive legal or tax advice.

For specific legal or tax concerns relating to any real estate transactions or investments, readers are strongly encouraged to consult with a qualified attorney or tax advisor who can provide tailored advice based on your individual circumstances and the latest legal and regulatory requirements.

The information on this blog is provided "as is" without warranty of any kind, and I, along with Keller Williams and its affiliates, disclaim all liability for any loss, damage, or misunderstanding arising from reliance on the information contained herein.

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