Doctrine by topic · DGT Observatory

Operational Risk: 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 13 rulings · 2018–2026

Current position

When the Administration assumes operational risk in a service contract, it acts as a businessperson or professional. In these cases, the provision is subject to IVA (Value Added Tax). The nature of the contract (service concession, service, or domain concession) does not alter the Administration's status as a businessperson nor its liability for the tax.

The DGT's position remains constant in classifying the Administration as a businessperson when it assumes operational risk. Recent rulings reinforce that the contractual typology does not exempt it from IVA, although they specify the application of specific exemptions depending on the activity (social assistance or education).

Turning points

  1. V2079-24

    Specifies that, although the Administration acts as a businessperson by assuming the risk, elderly care services may be exempt according to article 20.Uno.8º of Law 37/1992.

  2. V0681-26

    Establishes that in contracts where the Administration assumes operational risk, the provision is subject to IVA, but educational services may enjoy an exemption if they meet the requirements of the law.

Analysis based on 12 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V5241-26 23 Jul 2026

Bar bar concessions in municipal events subject to VAT

SG de Impuestos sobre el Consumo
concesión de serviciosconcesión demanialriesgo operacionalcanonexplotación de cantinas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V5238-26 23 Jul 2026

Bar bar concessions in municipal events subject to VAT

SG de Impuestos sobre el Consumo
concesión de serviciosconcesión demanialriesgo operacionalcanonexplotación de cantinas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0681-26 26 Mar 2026

Robotics training services under VAT due to risk assumption

SG de Impuestos sobre el Consumo
contrato de serviciosriesgo operacionalexención por enseñanzasujeción al impuestoconcesión de servicios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0337-25 18 Mar 2025

Council housing services exempt from VAT despite being taxable

SG de Impuestos sobre el Consumo
asistencia a la tercera edadsubvención vinculada al preciocontrato de serviciosriesgo operacionalexención LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2534-24 10 Dec 2024

Fees for public domain use concessions are not subject to VAT

SG de Impuestos sobre el Consumo
concesión demanialconcesión de obrasriesgo operacionaldominio públicono sujeción LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V1960-24 17 Sept 2024

Fees for operating a café in public centres are subject to VAT

SG de Impuestos sobre el Consumo
canon anualconcesión de serviciosconcesión demanialriesgo operacionalexplotación de cantinas LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V1933-24 9 Sept 2024

Fees for operating a bar in municipal facilities are subject to VAT

SG de Impuestos sobre el Consumo
canon anualconcesión de serviciosriesgo operacionalconcesión demanialactividad empresarial LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual

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