Doctrine by topic · DGT Observatory

Recipient: 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 High confidence 56 rulings · 2014–2024

Current position

The status of the recipient determines the location of the transaction. If the recipient is an entity not established in the territory of application of the tax, the transaction is not subject to IVA. If the recipient is an individual acting not as an entrepreneur or professional, the services are understood to be performed in the territory of application of the tax and the general rate of 21% applies.

The DGT's position remains constant in the distinction between business recipients and individuals to determine location and taxation. The analyzed rulings apply specific criteria depending on the nature of the service (transport, mediation, electronic services, or construction) but maintain the premise that the status of the recipient is the axis of taxation.

Analysis based on 53 of 56 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0347-20 13 Feb 2020

FNMT's unique ID services exempt from VAT for Swiss recipients

SG de Impuestos sobre el Consumo
prestación de serviciosdestinatarioidentificador únicolugar de realizaciónsujeción LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual

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