Doctrine by topic · DGT Observatory

Transfer of Personnel: 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 16 rulings · 2014–2025

Current position

The transfer of personnel carried out by commercial entities is a provision of services subject to the general rate of 21% IVA (Value Added Tax). It is not considered a social assistance service, even if the recipient is an entity that provides such assistance. In construction or urbanization operations directed at entrepreneurs, the reverse charge mechanism applies.

The DGT's position remains constant in applying the general rate of 21% to the transfer of personnel, rejecting its consideration as exempt social assistance. The doctrine has specified the cases of the reverse charge mechanism within the scope of construction and building. No changes in criterion are observed, but rather a systematic application of the current regulations.

Turning points

  1. V2249-15

    Establishes that the making available of workers is not a service provided over a continuous period, setting the accrual at the moment the workers are made available.

  2. V3165-18

    Extends the application of the reverse charge mechanism to transfers made to contractors or subcontractors arising from a main contract.

Analysis based on 15 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V2829-21 16 Nov 2021

A solar park can be considered a building for VAT input tax deduction

SG de Impuestos sobre el Consumo
inversión del sujeto pasivoejecución de obraedificacióninstalación industrialurbanización de terrenos LIVA — Ley 37/1992 del IVA art. 6.1LIVA — Ley 37/1992 del IVA art. 6.2
Affects CompanyExpat · Non-residentIndividual
V1306-21 10 May 2021

21% VAT rate applies to staff leasing services for office catering

SG de Impuestos sobre el Consumo
tipo impositivocesión de personalservicios de hosteleríaatención de officetipo reducido LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.2.2º
Affects CompanyExpat · Non-residentIndividual
V1730-20 2 Jun 2020

Inversion of passive party applies to solar panel park installation

SG de Impuestos sobre el Consumo
inversión del sujeto pasivoejecución de obraedificaciónprestación de serviciosbienes inmuebles LIVA — Ley 37/1992 del IVA art. 6.UnoLIVA — Ley 37/1992 del IVA art. 6.Dos
Affects CompanyExpat · Non-residentIndividual

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