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Own Means: evolution of DGT doctrine

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 21 rulings · 2014–2020

Current position

Liability for IVA (Value Added Tax) requires the provider to act independently and organize their own means. If the partner is subject to the company's organizational criteria, does not receive remuneration linked to results, and the company is liable to third parties, the activity is considered employment-based and is excluded from the tax. The ownership of the main assets by the company is not sufficient to determine independence if there is no autonomous organization of means by the partner.

The DGT's position remains constant in requiring independence and the organization of own means for liability for IVA. Consultations have moved from defining the nature of operations (conditioning or special regimes) to deepening the criteria of independence versus employment subordination. No change in criterion is observed, but rather greater precision in the elements that determine the professional's autonomy.

Turning points

  1. V1130-20

    Establishes specific criteria to distinguish professional activity from employment activity, analyzing organizational subordination, remuneration, and liability towards third parties.

Analysis based on 19 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V2251-19 20 Aug 2019

Reduced 10% VAT rate applies to sea excursions provided using own means

SG de Impuestos sobre el Consumo
tipo reducidotransporte de viajerosrégimen especial de agencias de viajesmedios propiosmedios ajenos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.2.1º
Affects CompanyExpat · Non-residentIndividual
V1616-19 28 Jun 2019

Reduced 10% VAT rate applies to sea excursions provided using own means

SG de Impuestos sobre el Consumo
tipo reducidotransporte de viajerosrégimen especial de agencias de viajesmedios propiosmedios ajenos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.2.1º
Affects CompanyExpat · Non-residentIndividual

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