Doctrine by topic · DGT Observatory

Non-Monetary Consideration: 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 · 2016–2021

Current position

In supplies with mixed consideration (money and kind), the tax base is determined by adding the value of the subsidized part (according to the self-consumption rules of art. 79.three) and the price agreed upon for the excess. In the case of surface rights without a periodic fee, the accrual occurs annually on December 31 for the proportional part of the future reversion of the building. The reversion of the building is considered a second supply subject to but exempt from IVA (Value Added Tax), unless the exemption is waived.

The DGT's position remains constant regarding the treatment of the tax base for supplies with non-monetary consideration, systematically applying the self-consumption rules. The doctrine has expanded to address specific scenarios such as the rescission of swaps due to expropriation or the annual accrual in surface rights due to the reversion of the building.

Turning points

  1. V0612-19

    Establishes that the expropriation of a development right reserve acts as a partial rescission of the original swap, requiring the rectification of the tax base as the kind is replaced by money.

  2. V0799-21

    Specifies that in surface rights without a fee, the accrual occurs on December 31 for the proportional part of the future reversion of the building.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9

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