Doctrine by topic · DGT Observatory

Right to Deduction: 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

Stable position Low confidence 10 rulings · 2014–2025

Current position

The deductibility of IVA (Value Added Tax) depends on the nature of the operation and the status of the taxable person as an entrepreneur. In mixed activities, the pro rata rule must be applied according to Articles 101 and 102 of Law 37/1992. If deliveries are made with a right to deduction and others without it, the general or special pro rata will determine the right to deduction.

The sequence does not show a doctrinal evolution on a single concept, but rather addresses isolated cases of the right to deduction in diverse contexts. A constant application of technical regulations is observed to determine the status of an entrepreneur and the application of pro rata in mixed activities.

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

Rulings on this topic

10
V1450-25 29 Jul 2025

Amazon Vine product sales may be subject to VAT if commercial intent exists

SG de Impuestos sobre la Renta de las Personas Físicas
empresario o profesionalpermutarégimen especial de bienes usadosderecho de deducciónganancia patrimonial LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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