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Accessory Constructions: 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 9 rulings · 2014–2024

Current position

Accessory constructions for agricultural holdings, such as greenhouses or warehouses for storing materials and machinery linked to the holding, are not considered buildings under Article 6 of Law 37/1992. As they are not buildings, the reverse charge rule under Article 84.Uno.2º f) does not apply. The classification depends on whether the construction is related to the nature and purpose of the agricultural holding.

The DGT's position remains constant in excluding accessory constructions from the definition of a building. Throughout various rulings, it has been specified that the key factor is the link to the exploitation of the land, distinguishing storage warehouses from industrial or commercial warehouses, which could indeed be considered buildings.

Turning points

  1. V0634-14

    Establishes the distinction between accessory constructions and those that are not, noting that a mezzanine for a fruit trading warehouse is indeed a building.

  2. V1788-14

    Differentiates between warehouses for agricultural materials and livestock industrial warehouses, indicating that the latter are buildings if the activity is independent of the exploitation of the land.

Analysis based on 7 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V2042-22 22 Sept 2022

No applicable subject passive investment; Model 347 required

SG de Impuestos sobre el Consumo
inversión del sujeto pasivoconstrucciones accesoriasmodelo 347régimen especial de agriculturaedificaciones LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno
Affects CompanyExpat · Non-residentIndividual

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