Doctrine by topic · DGT Observatory

Imputation Criterion: 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 10 rulings · 2015–2023

Current position

Entities that jointly carry out taxable and non-taxable operations must apply a reasonable and homogeneous imputation criterion for the deduction of quotas. Quotas for goods and services intended exclusively for non-taxable operations are not deductible. For goods and services assigned to both activities, the use of proportions based on income or activity metrics that reflect economic reality is permitted.

The DGT's position remains stable throughout the entire analyzed sequence. Since 2015, the Administration has reiterated the application of a reasonable and homogeneous criterion for the imputation of quotas in dual entities. No changes are observed in the deduction methodology or in the exclusion of expenses intended exclusively for non-taxable operations.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

12
V2155-23 21 Jul 2023

Services to public or dependent entities exempt from VAT

SG de Impuestos sobre el Consumo
sujeción al impuestoentidad dualcontraprestación de naturaleza tributariacriterio de imputaciónoperaciones no sujetas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0761-22 7 Apr 2022

Rounding up allowed in dual entity deduction calculation

SG de Impuestos sobre el Consumo
entes dualesderecho a la deducciónoperaciones no sujetascriterio de imputaciónprorrata de deducción LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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