Doctrine by topic · DGT Observatory

Real Establishment — 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 9 rulings · 2019–2021

Current position

To apply the reduced rates of the IAJ (Local Tax on Legal Entities), the operator must have tax residence and be truly established in Ceuta or Melilla. Real establishment is assessed through three simultaneous requirements: that the workforce exceeds 50% at the local headquarters, that the payroll exceeds 50% at said headquarters, and that intra-group services do not exceed 50% of the total costs.

The DGT's position has remained constant since 2019. All analyzed rulings apply the same test of three quantitative requirements to determine real establishment. No changes or nuances in the interpretation of these criteria have been observed.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V0837-21 8 Apr 2021

Residency and physical presence required for reduced gaming tax rates

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
impuesto sobre actividades de juegoresidencia fiscalradicación realsede de dirección efectivatipos reducidos Ley 13/2011, de regulación del juegoLGT — Ley 58/2003 General Tributaria art. 48
Affects CompanyExpat · Non-residentIndividual
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