Doctrine by topic · DGT Observatory

Advisory services: evolution of DGT doctrine

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 14 rulings · 2014–2025

Current position

The classification of advisory services depends on the nature of the activity: if it is training or teaching, it corresponds to group 842; if it is assistance, advisory, or professional analysis, it corresponds to group 777. The taxpayer must register for all headings that classify the activities they effectively perform. Regarding location, the general rules of the VAT Law apply, including the effective use clause for services used in Spanish territory.

The DGT's position remains stable regarding the application of location rules and the effective use under Article 70.Two. The doctrine has focused on distinguishing advisory services from the mere transmission of information or intermediation. Recently, the classification in the IAE has been specified according to the object of the activity.

Turning points

6 November 2020 V3303-20

Distinguishes between advisory services with recruitment or negotiation functions and the mere supply of data or information without additional actions.
25 November 2025 V2289-25

Establishes the differentiation for IAE registration between training activities (group 842) and assistance or professional analysis activities (group 777).

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14

V2289-25 25 Nov 2025

IAE classification depends on whether labour orientation is training or professional advice

SG de Tributos Locales

impuesto sobre actividades económicasorientación laboralepígrafe iaeactividad profesionalformación profesional TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1

Affects CompanyExpat · Non-residentIndividual

V2975-23 14 Nov 2023

Advisory and expert services are not exempt from VAT due to lack of medical purpose

SG de Impuestos sobre el Consumo

exenciónasistencia sanitariaprofesión sanitariafinalidad terapéuticaasesoramiento LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2325-23 10 Aug 2023

Advisory services to non-EU individuals may be taxable in Spain if effectively used within national territory

SG de Impuestos sobre el Consumo

uso efectivoexplotación efectivagestión de carterasasesoramientoterritorio de aplicación LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2781-21 11 Nov 2021

The rule of effective use and enjoyment may apply to customs representative services

SG de Impuestos sobre el Consumo

representante aduanerouso y explotación efectivalugar de realizaciónmediaciónasesoramiento LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V3303-20 6 Nov 2020

Mediation in loans and insurance may be VAT exempt if the agent provides active advice, negotiation, or client acquisition

SG de Impuestos sobre el Consumo

mediaciónexencióncaptación de clientesasesoramientoproductos financieros LIVA — Ley 37/1992 del IVA art. 20.Uno.16ºLIVA — Ley 37/1992 del IVA art. 20.Uno.18º

Affects CompanyExpat · Non-residentIndividual

V2521-20 23 Jul 2020

Business advisory services outside the EU may be subject to VAT if their effective use is in Spain

SG de Impuestos sobre el Consumo

sujeciónlugar de realizaciónuso y explotación efectivoempresario o profesionalterritorio de aplicación LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 4.dos

Affects CompanyExpat · Non-residentIndividual

V0700-19 28 Mar 2019

Services provided by partners to a client are not subject to VAT

SG de Impuestos sobre el Consumo

prestación de servicioscapital riesgono sujeciónasesoramientoentidad gestora LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0603-18 6 Mar 2018

Ethical management advisory services provided by a foundation are not exempt from VAT

SG de Impuestos sobre el Consumo

exenciónasistencia socialentidad de carácter socialprestación de serviciosasesoramiento LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V1513-16 12 Apr 2016

Advisory services to a US company are not taxable in Spain if not used for activities in Spain

SG de Impuestos sobre el Consumo

asesoramientoreglas de localizaciónuso efectivoempresario o profesionalsujeción LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V3465-15 12 Nov 2015

Advisory services on cultural exchanges are subject to VAT at the standard rate

SG de Impuestos sobre el Consumo

asesoramientoinversión del sujeto pasivoadquisición intracomunitaria de serviciosdeclaración recapitulativatipo general LIVA — Ley 37/1992 del IVA art. 69LIVA — Ley 37/1992 del IVA art. 70

Affects CompanyExpat · Non-residentIndividual

V3133-15 16 Oct 2015

The place of supply of advisory services depends on the status and location of the recipient

SG de Impuestos sobre el Consumo

prestación de servicioslugar de realizaciónempresario o profesionalterritorio de aplicación del impuestoasesoramiento LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0615-15 18 Feb 2015

Heading 849.9 must be used for professional advisory and brokerage services

SG de Tributos Locales

iaeintermediaciónasesoramientoepígrafepersona jurídica Tarifas del IAE — RDLeg 1175/1990 art. Regla 2ªTarifas del IAE — RDLeg 1175/1990 art. Regla 4ª.1

Affects CompanyExpat · Non-residentIndividual

V0494-15 6 Feb 2015

Telephone consultancy and tarot services subject to VAT if the private client resides in Spain (including Canary Islands, Ceuta and Melilla)

SG de Impuestos sobre el Consumo

prestación de serviciosasesoramientosuministro de informaciónreglas de localizaciónterritorio de aplicación LIVA — Ley 37/1992 del IVA art. 4.Uno:5LIVA — Ley 37/1992 del IVA art. 5.Uno

Affects CompanyExpat · Non-residentIndividual

V1305-14 14 May 2014

Telephone-based relationship consultancy and tarot services are subject to VAT if the client resides in the tax territory

SG de Impuestos sobre el Consumo

prestación de serviciosasesoramientosuministro de informaciónreglas de localizaciónempresario o profesional LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 4.Dos

Affects CompanyExpat · Non-residentIndividual

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