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Tax Pass-on: 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 83 rulings · 2014–2026

Current position

The pass-on of IVA (Value Added Tax) through corrective invoices is possible provided that four years have not elapsed since the accrual. These invoices must include the details of the compensation reimbursement receipts and mention said circumstance. The entrepreneur must reimburse the undue compensations to the Administration using Form 309 without the client having to rectify their own receipts or deductions.

The DGT's position on the pass-on of tax shows a trajectory of applying specific deadlines and procedures depending on the nature of the operation. A consolidation is observed in the use of corrective invoices and Form 309 to correct undue compensations within the four-year period. No doctrinal changes are detected, but rather the application of criteria in different scenarios such as the equivalence surcharge or the management of repairs.

Turning points

  1. V2221-18

    Establishes that the loss of the right to pass on the tax due to the passage of one year does not prevent the recipient from voluntarily accepting to bear the late pass-on.

  2. V2229-23

    Specifies that the pass-on of reimbursed compensations is carried out through corrective invoices within a period of four years and through Form 309.

Analysis based on 81 of 83 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1053-26 13 May 2026

Rural land lease exempt from VAT if used for farming, not parking

SG de Impuestos sobre el Consumo
arrendamiento de terrenosexención de actividades agrariasrectificación de cuotasdestino del usoexplotación de finca rústica LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1207-22 27 May 2022

Global profit margin option available for the sale of second-hand books

SG de Impuestos sobre el Consumo
margen de beneficio globalrégimen especial de bienes usadosbase imponiblelibro registro específicorepercusión del impuesto LIVA — Ley 37/1992 del IVA art. 135LIVA — Ley 37/1992 del IVA art. 137
Affects CompanyExpat · Non-residentIndividual

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