Doctrine by topic · DGT Observatory

National Classification of Economic 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

Settled doctrine High confidence 13 rulings · 2015–2026

Current position

To establish differentiated sectors of activity, activities must belong to different CNAE groups (three-digit breakdown) and their deduction percentages must differ by more than 50 percentage points. If both requirements are met, the deduction regime and the pro-rata are applied separately for each sector. In the case of goods or services for common use, the pro-rata of article 104 of the IVA (Value Added Tax) Law applies.

The DGT's position remains constant regarding the application of requirements for determining differentiated sectors. The criterion that the difference in CNAE groups and the disparity in deduction percentages exceeding 50 points are the determining elements has been maintained. No changes are observed in the doctrine applied throughout the rulings.

Turning points

  1. V5159-26

    Specifies that the distinction of groups in the CNAE must be carried out using the three-digit breakdown.

Analysis based on 13 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V3199-18 14 Dec 2018

Web portal activities are classified by their material nature under IAE headings

SG de Tributos Locales
impuesto sobre actividades económicashecho imponibleclasificación nacional de actividades económicasepígrafesrúbricas TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual
V1967-15 23 Jun 2015

Reduction of Electricity Special Tax may apply to metallurgical vehicle manufacturing processes

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuesto especial sobre la electricidadreducción de la base imponibleprocesos metalúrgicosclasificación nacional de actividades económicasbeneficio fiscal Ley 38/1992 de Impuestos EspecialesReal Decreto 1165/1995 del Reglamento de los Impuestos Especiales
Affects CompanyExpat · Non-residentIndividual
V1564-15 25 May 2015

Real estate sales commission is deductible via the pro rata rule

SG de Impuestos sobre el Consumo
sectores diferenciadosregla de prorrataderecho a la deducciónactividad económicabien de inversión LIVA — Ley 37/1992 del IVA art. 94LIVA — Ley 37/1992 del IVA art. 101.Uno
Affects CompanyExpat · Non-residentIndividual

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