Doctrine by topic · DGT Observatory

Power of Disposition: 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 Medium confidence 80 rulings · 2014–2026

Current position

The delivery of goods is defined as the transmission of the power of disposition over a tangible asset with the powers of an owner, without the transmission of legal ownership being necessary. In distribution operations, if acting in one's own name, there are two independent deliveries of goods. If acting on behalf of another, there is only one delivery of goods and the entity acts as a service provider.

The DGT maintains a constant position on the nature of the delivery of goods based on the transmission of the power of disposition. Throughout the rulings, the application of this concept has been specified in various scenarios such as mortgage foreclosure, the transmission of business units, and the distinction between acting in one's own name or on behalf of another in distribution.

Turning points

  1. V1057-19

    Defines the delivery of goods as the transmission of the power of disposition with the powers of an owner, regardless of legal ownership.

Analysis based on 73 of 80 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0953-26 29 Apr 2026

Only one delivery of goods occurs between supplier and traveller

SG de Impuestos sobre el Consumo
entrega de bienesrégimen de viajerospoder de disposiciónentidad colaboradoraexención LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 21.2º-A)
Affects CompanyExpat · Non-residentIndividual
V0929-25 27 May 2025

German entity liable for plastic packaging tax on intracommunity acquisition

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
adquisición intracomunitariapoder de disposiciónenvases de plástico no reutilizableshecho imponiblecontribuyente Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0758-24 16 Apr 2024

Customers are taxpayers of the plastic packaging tax based on place of receipt

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto sobre envases de plásticoadquisición intracomunitariaimportaciónpoder de disposiciónoperación asimilada Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual

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