Doctrine by topic · DGT Observatory

Project Management and Site Supervision: 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 9 rulings · 2016–2025

Current position

Project drafting and site supervision services are not considered construction or renovation works. As they do not meet the requirements of articles 91.uno.3 and 91.uno.2.10º of Law 37/1992, these professional fees must be taxed at the general VAT rate of 21%. The reduced rate of 10% and the reverse charge mechanism do not apply.

The DGT's position has remained constant throughout the analyzed sequence. Since 2016, the administration has maintained that site supervision and project drafting are professional services and not construction works. This prevents the application of the 10% reduced rate and the reverse charge mechanism.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V1657-25 16 Sept 2025

Architectural project and supervision services taxed at 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivo reducidoejecución de obraprestación de serviciosredacción de proyectodirección de obra LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2098-21 12 Jul 2021

Architect fees for design and site supervision subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivoejecución de obrahonorarios profesionalesproyecto de ejecucióndirección de obra LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.3.1º
Affects CompanyExpat · Non-residentIndividual
V2512-19 17 Sept 2019

Architecture and site supervision fees subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivoejecución de obrahonorarios profesionalesdirección de obratipo reducido LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.3
Affects CompanyExpat · Non-residentIndividual
V2857-18 5 Nov 2018

Architect fees for projects and site supervision subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivoejecución de obrahonorarios profesionalesproyecto técnicodirección de obra LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.3
Affects CompanyExpat · Non-residentIndividual

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