Doctrine by topic · DGT Observatory

Technical assistance: 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 31 rulings · 2014–2023

Current position

Technical assistance for holders of agricultural, forestry, or livestock holdings allows for the reduced rate of 10% provided that it consists of the preparation of plans, projects, or technical studies. These services must be legally listed, be necessary for the development of the holding, and must not constitute a transfer of use or a lease of assets. The reduced rate does not apply to construction projects, construction management, or damage assessment reports.

The DGT's position remains constant regarding the definition of technical assistance for the 10% reduced rate. The 2020 and 2023 rulings reiterate that technical assistance is limited to the preparation of technical studies or projects necessary for the holding. No change in criterion is observed, but rather a consolidation of the requirements of necessity and the technical nature of the service.

Analysis based on 27 of 31 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0410-20 20 Feb 2020

Agronomic advisory services for agricultural holdings subject to 10% VAT

SG de Impuestos sobre el Consumo
asistencia técnicatipo reducidoexplotación agrícolaasesoramiento agronómicoprestación de servicios LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.2.3º
Affects CompanyExpat · Non-residentIndividual
V0346-20 13 Feb 2020

Installation of irrigation systems and wells subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivoasistencia técnicaexplotación agrícolatipo reducidoinstalación de riego LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.2.3º
Affects CompanyExpat · Non-residentIndividual
V2726-16 15 Jun 2016

Application of passive investor rule to payment system installation works

SG de Impuestos sobre el Consumo
inversión del sujeto pasivoejecución de obraconstrucción de edificacionessuministro con instalaciónasistencia técnica LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V3909-15 4 Dec 2015

Intangible asset transfer tax reduction inapplicable to service provision contracts

SG de Impuestos sobre las Personas Jurídicas
reducción por cesión de intangiblesknow-howasistencia técnicaprestación de serviciosderecho de uso LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 23LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 31.1.b
Affects CompanyExpat · Non-residentIndividual

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