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Recipient of the Operation: 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 48 rulings · 2014–2026

Current position

The recipient of the operation is the person or entity holding the position of creditor in the legal relationship and for whom the service is performed. It is determined by contractual agreements or, failing that, by whoever is legally obligated to satisfy the consideration. The identity of the recipient is independent of who makes the material payment of the invoice.

The DGT's position has remained constant over time. The criterion focuses on the position of creditor and the legal obligation versus the material payment. Consultations regarding insurance and repairs have reinforced that the recipient depends on the agreements between the parties and not on the execution of the payment.

Turning points

  1. V3173-15

    Establishes that in insurance, if the insurer opts for direct repair, they are the actual recipient of the operation.

  2. V3022-18

    Clarifies that the recipient is the party obligated to pay, regardless of who makes the material payment.

Analysis based on 47 of 48 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1883-21 16 Jun 2021

The recipient of vehicle repairs determines who bears the VAT

SG de Impuestos sobre el Consumo
sujeto pasivorepercusión del impuestodestinatario de la operaciónprestación de serviciosobligación tributaria LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 84.1.1º
Affects CompanyExpat · Non-residentIndividual

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