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Adjustment Period: 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 32 rulings · 2014–2026

Current position

The supply of goods used in exempt operations is subject to but exempt from IVA (Value Added Tax) if the acquirer was not allocated the right to a total or partial deduction of the tax incurred in its acquisition. If the taxable person is entitled to the deduction, the operation shall be subject to the general rate. In the group of entities regime, the taxable base for investment goods whose adjustment period has concluded is zero.

The DGT's position remains constant in the application of the exemption for the sale of goods from exempt operations when there is no right to deduction. A recurring technical application is observed regarding the taxable base in group of entities regimes, confirming that goods with a concluded adjustment period do not count towards the base. There are no changes in criterion, but rather a systematic application of the regulations on deduction and the adjustment period.

Analysis based on 30 of 32 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0187-22 7 Feb 2022

Tax base in the group of entities regime is determined by costs including VAT

SG de Impuestos sobre el Consumo
régimen especial de grupo de entidadesbase imponiblebienes de inversiónperiodo de regularizaciónsector diferenciado LIVA — Ley 37/1992 del IVA art. 163 quinquiesLIVA — Ley 37/1992 del IVA art. 163 sexies.cinco
Affects CompanyExpat · Non-residentIndividual

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