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Business 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

Stable position High confidence 62 rulings · 2015–2026

Current position

The status of entrepreneur or professional requires the organization of production means with the intent to intervene in the market, ruling out occasional, isolated operations or those without an intention of continuity. The purchase and sale of securities from private assets does not constitute a business activity as it lacks the purpose of market intervention. The mere holding of assets or the performance of operations without business organization does not grant entrepreneur status.

The DGT maintains a consistent line regarding the need for organization and market intent to qualify an activity as business-related. The doctrine has moved from analyzing reporting obligations in specific entities to precisely delimiting the absence of activity in the management of private assets and energy savings. No change in criterion is observed, but rather an application of the concepts of entrepreneur and professional to new scenarios.

Turning points

  1. V1103-26

    Clarifies that the purchase and sale of securities from private assets is not a business activity as it does not have the purpose of intervening in the market.

  2. V5425-26

    Establishes that the transfer of energy savings by someone who is not an entrepreneur is not subject to IVA (Value Added Tax), eliminating the obligation to issue invoices.

Analysis based on 59 of 62 rulings with a stated position. Updated 31 August 2026.

Rulings on this topic

24
V5425-26 30 Jul 2026

Energy savings transfer by a property owners’ association is VAT-exempt

SG de Impuestos sobre el Consumo
cesión de ahorro energéticoempresario o profesionalactividad empresarialsujeción al impuestoobligación de facturación LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V5422-26 30 Jul 2026

10% VAT reduced rate applied to cultural tuk-tuk tours

SG de Impuestos sobre el Consumo
tipo reducidotransporte de viajerosactividad empresarialepígrafe de iaeagencias de viajes LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V5410-26 29 Jul 2026

Council compensation for waste management subject to 10% VAT

SG de Impuestos sobre el Consumo
responsabilidad ampliada del productorgestión de residuoscontraprestacióntipo impositivo reducidoactividad empresarial LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V5222-26 21 Jul 2026

Music folk workshops may be exempt from VAT if educational or cultural

SG de Impuestos sobre el Consumo
exenciónestablecimiento privado de carácter socialsujeto pasivoactividad empresarialcarácter formativo LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V5199-26 17 Jul 2026

Rental of property for exclusive residential use exempt from VAT

SG de Impuestos sobre el Consumo
arrendamiento de inmueblesexención de IVAuso de viviendaprestación de serviciosactividad empresarial LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V5161-26 14 Jul 2026

Sale of parking spaces from municipal land subject to VAT but exempt

SG de Impuestos sobre el Consumo
patrimonio municipal del sueloactividad empresarialsegunda entregaexenciónrenuncia a la exención LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V5160-26 14 Jul 2026

Sale of parking spaces from municipal land subject to VAT but exempt

SG de Impuestos sobre el Consumo
patrimonio municipal del sueloactividad empresarialsegunda entrega de edificaciónexención de IVArenuncia a la exención LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V5150-26 13 Jul 2026

Tax due on retail sale of electrical appliances and unclassified services

SG de Tributos Locales
impuesto sobre actividades económicascomercio al por menorepígrafeactividad empresarialexención TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual
V5113-26 3 Jul 2026

Gamified experience design classified as business activity, not professional

SG de Tributos Locales
impuesto sobre actividades económicasactividad empresarialactividad profesionaltarifas iaeclasificación de actividades TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V1408-26 5 Jun 2026

Membership fees may be exempt from VAT under specific conditions

SG de Impuestos sobre el Consumo
exenciónentidad sin ánimo de lucrocontraprestaciónestablecimiento de carácter socialactividad empresarial LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V1357-26 3 Jun 2026

Hand embroidery taxed at 21% VAT unless classified as art object

SG de Impuestos sobre la Renta de las Personas Físicas
actividad empresarialrendimientos de actividades económicasretención en el irpfiaeestimación directa simplificada LIRPF — Ley 35/2006 del IRPF art. 27.1LIVA — Ley 37/1992 del IVA art. 4
Affects CompanyExpat · Non-residentIndividual
V1288-26 25 May 2026

Personal trainers with corporate structure must pay corporate activity tax

SG de Tributos Locales
impuesto sobre actividades económicasactividad empresarialactividad profesionalorganización empresarialepígrafe TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1Tarifas del IAE — RDLeg 1175/1990 art. Regla 2ª
Affects CompanyExpat · Non-residentIndividual
V1103-26 18 May 2026

Private wealth management does not affect VAT deduction prorata

SG de Impuestos sobre el Consumo
prorrata de deducciónactividad empresarialpatrimonio privadovolumen de operacionesvalores mobiliarios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0873-26 21 Apr 2026

Beauty salon operation requires tax registration under heading 972.2

SG de Tributos Locales
actividad empresarialactividad profesionalepígrafeexencióntarifas TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 82.1.c
Affects CompanyExpat · Non-residentIndividual

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