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Withdrawal: 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

Refined position High confidence 10 rulings · 2014–2026

Current position

The liability for VAT on amounts received for withdrawal depends on the existence of a direct link between the consideration and a service provided. If the amount covers administrative or management costs, it is considered a taxable supply of services. If the amount has no connection to such costs, it is compensatory in nature and falls outside the scope of VAT.

The DGT has moved from considering withdrawal as an onerous supply of services (V1386-19) to establishing a distinction based on the nature of the amount. Currently, the position focuses on whether the amount compensates an administrative cost or whether it functions as compensation for damages (V5215-26).

Turning points

  1. V1386-19

    Established that the withdrawal of a resource is an onerous supply of services subject to VAT due to the existence of a specific legal conduct.

  2. V5215-26

    Introduced the connection to costs criterion: if the amount covers management expenses or supplier costs, it is subject to VAT; if not, it is non-taxable compensation.

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

Rulings on this topic

10
V2129-14 4 Aug 2014

No refund of court fees if the claimant withdraws the proceedings

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
potestad jurisdiccionaldevengodesistimientorecurso contencioso-administrativotasa judicial Ley 10/2012LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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