Doctrine by topic · DGT Observatory

Work Certification: 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 11 rulings · 2014–2026

Current position

In construction works involving materials for non-administrations, the accrual occurs when the goods are made available to the owner for their use and enjoyment. If advance payments exist through work certifications, the tax accrues at the time of effective payment. The mere issuance of certifications does not determine the accrual unless payment is made.

The DGT's position remains constant regarding the timing of accrual in construction works. It is confirmed that the issuance of work certifications is not a taxable event in itself, requiring effective payment for the accrual to occur in the case of advance payments. The doctrine has been consistent on this point since 2014 and 2019.

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V1119-26 19 May 2026

IVA due at time of placing goods at customer's disposal

SG de Impuestos sobre el Consumo
devengoejecución de obracertificación de obrapago anticipadoderecho a la deducción LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1912-24 28 Aug 2024

Foreign audiovisual production deduction calculated per episode

SG de Impuestos sobre las Personas Jurídicas
deducción por producciones audiovisualesproducción ejecutivabase de la deduccióncoste de producciónseries audiovisuales LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.2LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 39.1
Affects CompanyExpat · Non-residentIndividual
V2844-21 17 Nov 2021

Limit of €100,000 per creative staff applies to total production, not per fiscal year

SG de Impuestos sobre las Personas Jurídicas
personal creativodeducción por producción audiovisualgastos de produccióncertificación de obraindustrias técnicas LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.2LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 39.1
Affects CompanyExpat · Non-residentIndividual

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