Doctrine by topic · DGT Observatory

Administrative Management: 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 10 rulings · 2015–2026

Current position

The tax residence of natural persons is their habitual residence, unless they primarily carry out economic activities, in which case it may be the place of administrative management and direction of activities. For legal entities, it is their registered office with centralized management or the place of said management. It is not possible to provide a tax residence different from that established by the General Tax Law (LGT), although the service of a virtual office may be offered based on the already configured tax residence.

The DGT's position on tax residence has remained constant since 2016, reiterating the criteria of habitual residence or place of administrative management. The evolution is observed in the precision regarding the impossibility of creating artificial tax residences and the clarification that a virtual office must be based on the already existing legal residence.

Turning points

20 October 2022 V2191-22

Establishes that administrative management or back office services are not ancillary to medical assistance and must be taxed at the general rate of 21%.
3 June 2025 V0953-25

Clarifies that it is not possible to provide a tax residence different from that established by law, only allowing the offering of a virtual office service based on the already configured tax residence.

Analysis based on 8 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10

V0076-26 20 Jan 2026

Fiscal address must comply with General Tax Law criteria

SG de Tributos

domicilio fiscalresidencia habitualgestión administrativaobligado tributariodomicilio social LGT — Ley 58/2003 General Tributaria art. 48LGT — Ley 58/2003 General Tributaria art. 47

Affects CompanyExpat · Non-residentIndividual

V0953-25 3 Jun 2025

Cannot provide a separate fiscal address different from that set by the General Tax Law

SG de Tributos

domicilio fiscaldomicilio socialsede virtualobligado tributariogestión administrativa LGT — Ley 58/2003 General Tributaria art. 48LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V0108-25 6 Feb 2025

The management of procedures for foreign students requires heading 849.7, but the organization of travel requires group 755

SG de Tributos Locales

impuesto sobre actividades económicasgestión administrativaagencias de viajesepígrafetarifas TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 89

Affects CompanyExpat · Non-residentIndividual

V2191-22 20 Oct 2022

Administrative management services are not exempt from VAT even if provided alongside healthcare

SG de Impuestos sobre el Consumo

asistencia sanitariaexenciónprestación accesoriagestión administrativaempresario LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1164-20 29 Apr 2020

Tax residence for individuals may be the place where their economic activity is managed

SG de Tributos

domicilio fiscalresidencia habitualactividades económicasbase imponiblegestión administrativa LGT — Ley 58/2003 General Tributaria art. 48.2.aLGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V0912-20 16 Apr 2020

Visa management services for non-EU individuals are not deemed to be supplied within the scope of Spanish VAT

SG de Impuestos sobre el Consumo

lugar de realizaciónprestación de serviciosempresarioparticularterritorio de aplicación LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno.a)

Affects CompanyExpat · Non-residentIndividual

V0364-20 17 Feb 2020

Tax residence for individuals may be the place where their economic activity is managed

SG de Tributos

domicilio fiscalresidencia habitualactividades económicasbase imponible generalgestión administrativa LGT — Ley 58/2003 General Tributaria art. 48.2.aLGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V0218-17 30 Jan 2017

Taxation required under two separate IAE headings: administrative management and vehicle storage

SG de Tributos Locales

impuesto sobre actividades económicasgestión administrativadepósito de vehículosnaturaleza material de la actividadtarifas del iae Tarifas del IAE — RDLeg 1175/1990 art. Regla 2ªTarifas del IAE — RDLeg 1175/1990 art. Regla 4ª.1

Affects CompanyExpat · Non-residentIndividual

V2027-16 11 May 2016

Tax residence for individuals is their habitual residence or the place of management of their economic activities

SG de Tributos

domicilio fiscalresidencia habitualactividades económicasbase imponiblegestión administrativa LGT — Ley 58/2003 General Tributaria art. 48LGT — Ley 58/2003 General Tributaria art. 48.2.a

Affects CompanyExpat · Non-residentIndividual

V3650-15 23 Nov 2015

Credit collection management services are subject to VAT, but may be out of scope due to location

SG de Impuestos sobre el Consumo

gestión de cobro de créditosexenciónnaturaleza financieragestión administrativalugar de realización LIVA — Ley 37/1992 del IVA art. 20.Uno.18ºLIVA — Ley 37/1992 del IVA art. 69.Uno

Affects CompanyExpat · Non-residentIndividual

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