Tax Rulings · Editorial analysis
The most relevant binding rulings from Spain's Directorate General of Taxes, analysed by the BMC tax team: what the tax authority decided and what it means for companies, expats and investors.
Source: petete.tributos.hacienda.gob.es · relevant rulings selected by BMC's autopilot.
The DGT clarifies the correct application of IAE headings for restaurant companies based on the place of consumption and the performance of advertising activities.
Discover when the sale of rural land is exempt from VAT according to the DGT and how the existence of urbanization works changes the fiscal nature of the transaction.
The DGT clarifies how to determine VAT deductions for companies performing both taxable and exempt activities, depending on the existence of separate sectors.
The DGT confirms that online psychology services may be exempt from VAT if they serve the purpose of diagnosis, prevention, or treatment of diseases.
The DGT clarifies that the transfer of rural land is exempt from VAT if material urbanization works, such as access or water infrastructure, have not begun.
The DGT confirms that the transfer of a developed plot to satisfy a debt is subject to VAT, defining the taxable base and the taxable person for the operation.
The DGT determines that the expropriation of rural land prior to urbanization is subject to but exempt from VAT, affecting developer deductibility.
Companies marketing non-permeable coffee capsules must pay the tax on non-reusable plastic packaging starting in August 2026.