Doctrine by topic · DGT Observatory

Entrepreneur or Professional: 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 43 rulings · 2018–2026

Current position

The status of entrepreneur or professional is determined by the performance of an economic activity that involves the organization of production factors and the assumption of risk. The location of the provision of services depends on whether the recipient has the registered office of their economic activity within the territory to which the tax applies. The mere holding of shares or the management of separate assets, such as venture capital funds, is not considered a business activity.

The DGT maintains a consistent stance in defining the status of entrepreneur or professional through the existence of a real economic activity and the management of production factors. Throughout the rulings, it has been reaffirmed that the mere holding of assets or the management of assets without personal risk does not grant such status. The evolution shows a technical application of the regulations to distinguish between asset management and business activity.

Turning points

  1. V2296-24

    It is clarified that venture capital funds do not have the status of entrepreneurs because their income derives from changes in net worth and does not involve the organization of production factors.

Analysis based on 31 of 43 rulings with a stated position. Updated 11 August 2026.

Rulings on this topic

24
V5425-26 30 Jul 2026

Energy savings transfer by a property owners’ association is VAT-exempt

SG de Impuestos sobre el Consumo
cesión de ahorro energéticoempresario o profesionalactividad empresarialsujeción al impuestoobligación de facturación LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V1391-26 5 Jun 2026

10% VAT reduced rate applies to liquid petroleum gas supply

SG de Impuestos sobre el Consumo
tipo reducidosuministro de glpproductos energéticosempresario o profesionalimpuestos especiales LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V1301-26 27 May 2026

IVA deduction allowed for rental expenses under used goods regime

SG de Impuestos sobre el Consumo
régimen especial de bienes usadosderecho a la deducciónempresario o profesionaltransmisión de bienesalquiler de local LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1173-26 20 May 2026

Holiday home rental without hotel services classified as property income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioactividades económicasarrendamiento de viviendaservicios de la industria hoteleralocalización de la prestación LIRPF — Ley 35/2006 del IRPF art. 21.1LIRPF — Ley 35/2006 del IRPF art. 21.2
Affects CompanyExpat · Non-residentIndividual
V1170-26 20 May 2026

Temporary usufruct for tourism use subject to 21% VAT if owner acts as entrepreneur

SG de Impuestos sobre la Renta de las Personas Físicas
usufructo temporalprestación de serviciosempresario o profesionalrendimientos del capital inmobiliarioexención de arrendamientos LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1106-26 18 May 2026

Digital content services for Irish platforms exempt from Spanish VAT

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicasujeción al impuestorectificación de autoliquidacionesempresario o profesionalmonetización de contenidos LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0960-26 29 Apr 2026

Used clothing sales may qualify for special regime under certain conditions

SG de Impuestos sobre el Consumo
régimen especial de bienes usadosventas a distancia intracomunitariasentregas de bienesrégimen de la uniónsujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0951-26 29 Apr 2026

Lease of heavy machinery not considered a real estate-related service

SG de Impuestos sobre el Consumo
arrendamiento de maquinarialugar de realizaciónestablecimiento permanenteservicios relacionados con bienes inmueblesempresario o profesional LIVA — Ley 37/1992 del IVA art. 69.Uno.1ºLIVA — Ley 37/1992 del IVA art. 69.Uno.2º
Affects CompanyExpat · Non-residentIndividual
V0742-26 31 Mar 2026

Events for non-resident entrepreneurs may be exempt from Spanish VAT

SG de Impuestos sobre el Consumo
prestación de servicioslugar de realizaciónempresario o profesionalsujeción al impuestoterritorio de aplicación LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V0681-26 26 Mar 2026

Robotics training services under VAT due to risk assumption

SG de Impuestos sobre el Consumo
contrato de serviciosriesgo operacionalexención por enseñanzaconcesión de serviciossujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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