Doctrine by topic · DGT Observatory

Correction Index: 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 Medium confidence 17 rulings · 2014–2026

Current position

The correction index for animal feed is applied if the feed acquired from third parties exceeds 50% of the market value of the total consumed. For other indices, such as that for crops on irrigated land, registration in the territorial register of the excise tax management office is mandatory. In the case of small-scale enterprises, the 0.90 index is applicable if the owner has up to two salaried employees.

The DGT's position does not show a single doctrinal evolution, but rather addresses various modalities of correction indices with specific requirements for each case. An application of technical criteria is observed to determine the ownership of means of production and the nature of the activity, maintaining the requirement for formal prerequisites such as registration in specific registries.

Turning points

  1. V1260-20

    Specifies that replacement contracts due to risk during pregnancy do not count as an additional salaried person for the calculation of the small-scale index.

  2. V3370-20

    Establishes that in community property regimes, the index for third-party means of production only applies if these are civilly separate property of the spouse.

Analysis based on 16 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17

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