Doctrine by topic · DGT Observatory

Crowdfunding: 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 8 rulings · 2015–2021

Current position

If the users' contributions constitute consideration for goods or services, the transaction is subject to IVA (Value Added Tax) as long as the promoter is an entrepreneur or professional. The excess of the contribution over the market value of the goods received is considered a donation subject to the Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax). The portion that coincides with the market value is integrated as income from the economic activity in the IRPF (Personal Income Tax).

The DGT's position has remained constant since 2016. The criterion clearly distinguishes between the consideration subject to IVA (when there are goods or services in exchange) and the donation not subject to IVA (when there is no consideration). Subsequent rulings have only specified technical aspects such as accrual, invoicing, or the location of the tax.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8

V0492-21 4 Mar 2021

Crowdfunding contributions may be subject to VAT if goods are provided as rewards

SG de Impuestos sobre el Consumo

micromecenazgocontraprestaciónhecho imponibleimportaciónsujeto pasivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0055-20 14 Jan 2020

Reward-based crowdfunding may be subject to IHT and PIT depending on the difference between the contribution and the consideration

SG de Impuestos sobre la Renta de las Personas Físicas

crowdfundingmicromecenazgodonación especialactividad económicaestimación directa LIRPF — Ley 35/2006 del IRPF art. 27.1LIRPF — Ley 35/2006 del IRPF art. 28.1

Affects CompanyExpat · Non-residentIndividual

V2701-19 3 Oct 2019

VAT accrual on crowdfunding contributions if provided as consideration for goods or services

SG de Impuestos sobre el Consumo

micromecenazgodevengorepercusióncontraprestaciónpagos anticipados LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno-a

Affects CompanyExpat · Non-residentIndividual

V0221-19 1 Feb 2019

Invoicing required if crowdfunding contributions are consideration for goods or services

SG de Impuestos sobre el Consumo

micromecenazgocontraprestaciónsujeciónfactura simplificadatítulo oneroso LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V4317-16 6 Oct 2016

Donations received by a crowdfunding association are not subject to VAT

SG de Impuestos sobre las Personas Jurídicas

micromecenazgoentidad sin ánimo de lucroactividad económicadonaciónno sujeción LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 109

Affects CompanyExpat · Non-residentIndividual

V2895-16 22 Jun 2016

Crowdfunding taxation depends on whether contributions involve consideration or are donations

SG de Impuestos sobre la Renta de las Personas Físicas

micromecenazgocontraprestaciónservicios prestados por vía electrónicaactividad económicadonación con causa onerosa LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1758-16 21 Apr 2016

VAT rate depends on whether book and miniatures are treated as a single supply or two separate ones

SG de Impuestos sobre el Consumo

micromecenazgoentrega únicaprestación accesoriatipo reducidobase imponible LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 4.Dos

Affects CompanyExpat · Non-residentIndividual

V4050-15 16 Dec 2015

Rewardless crowdfunding donations are subject to Inheritance and Gift Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos

micromecenazgocrowdfundingdonaciónhecho imponiblesujeto pasivo LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.bLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5.b

Affects CompanyExpat · Non-residentIndividual

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