Doctrine by topic · DGT Observatory

Non-taxable Operation: 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 20 rulings · 2014–2026

Current position

Operations not subject to IVA (Value Added Tax) are those that lack the nature of consideration or fall outside the scope of application of the tax. This includes transfers of money, deposits with an indemnification nature, and compensations for free legal assistance. In these cases, as there is no taxable operation, the reverse charge mechanism does not apply, nor does the obligation to issue an invoice according to the invoicing regulations.

The DGT's position remains constant in applying non-taxability when there is a lack of consideration or location within the territory of application. The analyzed rulings do not show a change in criterion, but rather apply the rule to various scenarios such as cryptocurrencies, deposits, or free legal services. The doctrine is limited to identifying the absence of a taxable event in each specific case.

Turning points

  1. V2407-23

    Establishes that the transfer of cryptocurrencies as payment for hospitality services is a transfer of money as consideration, being a non-taxable operation according to article 7.12 of Law 37/1992.

  2. V0827-26

    Determines that compensations for free legal assistance have an indemnification nature and do not constitute consideration, which excludes the taxation of the operation.

Analysis based on 19 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V0827-26 17 Apr 2026

Legal services in public duty not VAT liable or subject to invoicing

SG de Impuestos sobre el Consumo
asistencia jurídica gratuitaturno de oficiocarácter indemnizatoriooperación no sujetaobligación de facturación LIVA — Ley 37/1992 del IVA art. 16.1LIVA — Ley 37/1992 del IVA art. 78.1
Affects CompanyExpat · Non-residentIndividual
V0719-15 4 Mar 2015

Foreign land development services exempt from Spanish VAT

SG de Impuestos sobre el Consumo
urbanización de terrenoslocalización de las prestacionesbienes inmueblesoperación no sujetainversión del sujeto pasivo LIVA — Ley 37/1992 del IVA art. 69LIVA — Ley 37/1992 del IVA art. 70.1.1º
Affects CompanyExpat · Non-residentIndividual
V0123-14 21 Jan 2014

Sale of movable property by a business owner is not subject to ITP and AJD

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones patrimonialesbienes mueblesactividad empresarialoperación no sujetaempresario TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.5
Affects CompanyExpat · Non-residentIndividual

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