Doctrine by topic · DGT Observatory

General Regime: 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 Low confidence 87 rulings · 2014–2026

Current position

The delivery of housing by developers is subject to the reduced VAT rate of 4% only if they are special regime social housing, public promotion housing, or housing with public protection that respect the parameters of surface area, price, and income. In the case of general regime public protection housing, the reduced rate of 10% applies. The general regime applies subsidiarily in various operations of goods and services when the conditions for specific special regimes are not met.

The sequence does not show a doctrinal evolution on a single concept, but rather presents dispersed criteria on different scenarios of the general regime. There is no trajectory of change or nuance applicable to a central topic, as each ruling addresses a different matter (companies, travel agencies, customization of goods, invoicing, electronic services, agriculture, or housing).

Analysis based on 80 of 87 rulings with a stated position. Updated 21 September 2026.

Rulings on this topic

24
V1715-24 11 Jul 2024

Spouse's salary is deductible if they are an employee rather than self-employed

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directarendimientos del trabajogasto deducibleafiliación a la seguridad socialrégimen general LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 30.2.2ª
Affects CompanyExpat · Non-residentIndividual
V2665-22 29 Dec 2022

Application of differentiated VAT sectors and multiple IAE headings required

SG de Impuestos sobre el Consumo
recargo de equivalenciasectores diferenciadosepígrafes del iaededucción de cuotasaccesorios de vehículos TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 89
Affects CompanyExpat · Non-residentIndividual

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