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Ancillary Activity: 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 40 rulings · 2014–2023

Current position

The determination of ancillary activity or the existence of differentiated sectors is based on the National Classification of Economic Activities (CNAE). If the activities constitute distinct sectors according to the CNAE, a separate deduction regime must be applied to each. The right to deduction depends on whether the operations are taxable and not exempt, applying the corresponding pro rata after delimiting said sectors.

The DGT's position remains stable in the application of technical criteria to distinguish the main activity from the ancillary activity. An evolution is observed towards the systematic application of the CNAE classification to delimit differentiated sectors and determine the right to deduction. There are no changes in criterion, but rather a constant application of the regulations on sectors and pro rata.

Turning points

  1. V4169-15

    Establishes that financial activities are ancillary if they do not exceed 15% of the volume of the main activity, avoiding the creation of a differentiated sector.

  2. V2314-21

    Specifies that the delimitation of differentiated sectors for deduction must be based on the CNAE and on a difference of more than 50 points in the deduction percentages.

Analysis based on 37 of 40 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24

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