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Ancillary Operations: 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 14 rulings · 2014–2022

Current position

To exclude operations from the VAT deduction pro rata on the grounds that they are ancillary, two cumulative requirements must be met. The qualitative requirement demands that the operations involve a very limited use of goods or services subject to IVA (Value Added Tax) and maintain a relationship with the main activity. The quantitative requirement establishes that the operations must not be more significant than the main activity, regardless of the magnitude of the income.

The DGT's position has remained constant over time. Since 2016, the administration has systematically applied the same qualitative and quantitative requirements to determine ancillary status. No changes in doctrine are observed, but rather a repeated application of the criteria regarding the relationship with the main activity and the limitation of resources.

Analysis based on 12 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V1829-16 26 Apr 2016

Requirements for applying the corporate income tax exemption on the transfer of shares

SG de Impuestos sobre las Personas Jurídicas
exención de rentasentidad patrimonialtransmisión de participacionesprorrata de deducciónoperaciones accesorias LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.2LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 21.1.a
Affects CompanyExpat · Non-residentIndividual

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