Doctrine by topic · DGT Observatory

Complementary Activities: 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 Medium confidence 8 rulings · 2014–2021

Current position

Complementary activities must be compatible with the main activity and must not distort the corporate purpose or the special regime applied. In the scope of the IAE (Economic Activities Tax), works accessory to a construction project may be taxed under heading 501.3 or group 507. However, performing activities unrelated to the constitutive purpose, as occurs in UTEs (Temporary Joint Ventures), leads to the loss of the special regime.

The DGT's position remains constant in requiring compatibility and coherence between the main activity and complementary activities. A rigorous application of the nature of the activity is observed to determine its heading or its impact on special regimes, such as in the case of UTEs or small-scale entities. No doctrinal changes are observed, but rather an application of criteria of specialty and complementarity according to the specific case.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V2637-20 12 Aug 2020

Small-scale companies may opt for the residential leasing regime if requirements are met

SG de Impuestos sobre las Personas Jurídicas
entidades de reducida dimensiónarrendamiento de viviendasactividad económica principalactividades complementariasrégimen especial LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 48LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 49.1
Affects CompanyExpat · Non-residentIndividual
V5105-16 25 Nov 2016

Fixed-term deposits excluded from the 55% asset value limit under the rental regime

SG de Impuestos sobre las Personas Jurídicas
régimen especial de arrendamiento de viviendasbonificaciónactividades complementariasdepósitos a plazo fijovalor del activo LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 48LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 48.2.d
Affects CompanyExpat · Non-residentIndividual
V4447-16 17 Oct 2016

Assets for the residential leasing regime must be valued at book value

SG de Impuestos sobre las Personas Jurídicas
régimen especialarrendamiento de viviendavalor contablevalor de mercadobase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 17.1
Affects CompanyExpat · Non-residentIndividual
V3801-15 1 Dec 2015

IAE heading 819.5 permits financial leasing and complementary activities

SG de Tributos Locales
arrendamiento financieroactividades complementariasestablecimientos financieros de créditoepígrafe de tarifasactividad económica Tarifas del IAE — RDLeg 1175/1990 art. regla 2ªTarifas del IAE — RDLeg 1175/1990 art. regla 3ª.1
Affects CompanyExpat · Non-residentIndividual

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