Doctrine by topic · DGT Observatory

Crowdfunding: 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 11 rulings · 2015–2026

Current position

Amounts received without consideration in crowdfunding are considered gratuitous legal transactions or donations. As the beneficiary is a natural person, they are the taxpayer for Inheritance and Gift Tax (ISD). The management and settlement of said tax correspond to the Autonomous Community of the donee's residence.

The DGT's position remains constant regarding the treatment of contributions without consideration, qualifying them as donations subject to Inheritance and Gift Tax (ISD). Throughout the rulings, the nature of the platforms' activity and the treatment of amounts exceeding market value have been specified, but the core regarding the gratuitous nature has not changed.

Turning points

  1. V2107-18

    Establishes that the activity of digital platforms connecting investors and companies constitutes an economic activity according to the Corporate Income Tax Law (LIS).

  2. V0055-20

    Specifies that if the contribution exceeds the value of the assets received, the excess is treated as a special donation subject to Inheritance and Gift Tax (ISD).

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V2415-22 22 Nov 2022

Donating net crowdfunding profits to an NGO is not subject to VAT

SG de Impuestos sobre el Consumo
crowdfundingdonacióncontraprestaciónempresarioentidad sin personalidad jurídica LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V1811-16 25 Apr 2016

Income from non-reciprocal donations is subject to Inheritance and Gift Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
donacióncrowdfundingnegocio jurídico a título gratuitodonación remuneratoriacarácter lucrativo LISD — Ley 29/1987 de Sucesiones y Donaciones art. 1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.b
Affects CompanyExpat · Non-residentIndividual
V4050-15 16 Dec 2015

Rewardless crowdfunding donations are subject to Inheritance and Gift Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
micromecenazgocrowdfundingdonaciónhecho imponiblesujeto pasivo LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.bLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5.b
Affects CompanyExpat · Non-residentIndividual

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