Doctrine by topic · DGT Observatory

Income from Economic Activities: 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 Medium confidence 15 rulings · 2015–2024

Current position

The transfer of business assets to a former spouse is considered self-consumption subject to IVA (Value Added Tax). In IRPF (Personal Income Tax), compensatory alimony through the transfer of assets is taxed as income from economic activities at its market value, allowing for a reduction in the payer's taxable base. Private management agreements do not alter the nature of the income, which may constitute capital gains instead of income from economic activities.

The DGT's position does not show a single doctrinal evolution, but rather addresses various specific matters regarding income from economic activities. A constant application of correlation and market value criteria is observed, both in the classification of new business models and in the valuation of divorce compensations.

Turning points

  1. V0200-19

    Establishes that the leasing of real estate is an economic activity only if at least one person is employed under a full-time employment contract.

  2. V1417-20

    Classifies the income of content creators as income from economic activities, differentiating the withholding tax for the assignment of image rights.

  3. V0597-24

    Determines that compensatory alimony through the transfer of assets is taxed as income from economic activities at its market value.

Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V0418-22 3 Mar 2022

Free legal assistance not subject to VAT, taxed as professional income

SG de Impuestos sobre la Renta de las Personas Físicas
asistencia jurídica gratuitacarácter indemnizatoriono sujeciónrendimientos de actividad económicaestimación directa LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.1.a
Affects CompanyExpat · Non-residentIndividual
V2268-21 12 Aug 2021

Amounts received under a business management agreement are taxed as capital gains

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialrendimientos de actividad económicaimputación temporalacuerdo de gestiónbase imponible general LIRPF — Ley 35/2006 del IRPF art. 14.1.cLIRPF — Ley 35/2006 del IRPF art. 33
Affects CompanyExpat · Non-residentIndividual
V0825-21 7 Apr 2021

Mother-in-law does not qualify for tax deduction for disabled ascendants

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesascendienteparentesco en línea rectaparentesco por afinidaddeducción por discapacidad LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18
Affects CompanyExpat · Non-residentIndividual
V2257-20 2 Jul 2020

Health services exempt from VAT; personal training and pilates taxed at 21%

SG de Impuestos sobre la Renta de las Personas Físicas
exención de asistencia sanitariatipo impositivo generalrendimientos de actividad económicaprofesionales sanitariossociedades profesionales LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 20.1.3º
Affects CompanyExpat · Non-residentIndividual
V0170-18 29 Jan 2018

Orchestra fees classified as professional activity income subject to withholding tax

SG de Impuestos sobre la Renta de las Personas Físicas
actividades profesionalesretenciónactividades artísticasrendimientos de actividad económicaimpuesto sobre actividades económicas TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V0694-17 16 Mar 2017

Pharmacy returns are subject to Personal Income Tax rather than Corporate Tax

SG de Impuestos sobre la Renta de las Personas Físicas
atribución de rentasoficina de farmaciasociedad civilcomunidad de bienestitularidad LIRPF — Ley 35/2006 del IRPF art. 8.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.a
Affects CompanyExpat · Non-residentIndividual
V2457-15 5 Aug 2015

Musical services provided by a Canarian entrepreneur in Galicia are subject to VAT

SG de Impuestos sobre la Renta de las Personas Físicas
territorio de aplicación del impuestoempresario o profesionalinversión del sujeto pasivorendimientos de actividad económicaretención LIVA — Ley 37/1992 del IVA art. 3.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno
Affects CompanyExpat · Non-residentIndividual

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