Doctrine by topic · DGT Observatory

Substitute Taxpayer: 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 · 2014–2025

Current position

The substitute taxpayer is the natural or legal person who manages treatment facilities (landfills, incineration, or co-incineration) when they are different from the person performing the taxable event. In this area, the status of substitute falls upon the company that holds the treatment manager authorization according to Law 7/2022.

The DGT's position remains constant in identifying the figure of the substitute taxpayer, applying it to various sectors such as water supply, port management, real estate management, and waste management. No doctrinal changes are observed, but rather an application of the figure to different factual scenarios and specific regulations.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9

V2534-25 18 Dec 2025

Who constitutes the substitute taxpayer for a landfill?

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente

sujeto pasivo sustitutogestor de tratamientohecho imponibleautorización de tratamientotitular de la instalación Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4

Affects CompanyExpat · Non-residentIndividual

V0573-24 9 Apr 2024

Exemption from waste tax does not apply to R12 treated wood or asbestos waste

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente

valorizacióneliminacióntratamiento intermediosujeto pasivo sustitutohecho imponible Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4

Affects CompanyExpat · Non-residentIndividual

V1699-23 13 Jun 2023

Buyer can prove no value increase in IIVTNU using seller's ISD declared value

SG de Tributos Locales

iivtnusujeto pasivo sustitutoplusvalía realno sujeciónobligación real TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 104.5TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 106

Affects CompanyExpat · Non-residentIndividual

V0877-22 25 Apr 2022

Rebate on recreational boating fees must ultimately be passed on to the taxpayer

SG de Impuestos Patrimoniales, Tasas y Precios Públicos

sujeto pasivo sustitutotasa de embarcaciones deportivasbonificaciónrégimen de estimación simplificadacarga tributaria Ley 48/2003LGT — Ley 58/2003 General Tributaria art. 36.3

Affects CompanyExpat · Non-residentIndividual

V2563-21 21 Oct 2021

Form 604 must be submitted by the taxable person, unless through a central securities depository

SG de Tributación de las Operaciones Financieras

impuesto sobre las transacciones financierassujeto pasivo sustitutoautoliquidaciónempresa de servicios de inversiónmodelo 604 Ley 5/2020Orden HAC/510/2021

Affects CompanyExpat · Non-residentIndividual

V2580-19 19 Sept 2019

The state-owned company directly managing motorways is a substitute taxpayer for IBI

SG de Tributos Locales

sujeto pasivo sustitutobienes inmuebles de características especialesgestión directahecho imponibledevengo TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 61TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 63

Affects CompanyExpat · Non-residentIndividual

V4462-16 18 Oct 2016

Port Authorities may pass on IBI tax costs to users of goods via consideration

SG de Tributos Locales

ibisujeto pasivoconcesión administrativabienes de características especialessujeto pasivo sustituto TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 61TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 63.1

Affects CompanyExpat · Non-residentIndividual

V2254-15 17 Jul 2015

Compensation for collecting sanitation levies is not subject to VAT

SG de Impuestos sobre el Consumo

canon de saneamientogestión recaudatoriaindemnización compensatoriasujeto pasivo sustitutohecho imponible LIVA — Ley 37/1992 del IVA art. 4.UnoLey 2/1992 del Gobierno Valenciano

Affects CompanyExpat · Non-residentIndividual

V1054-14 14 Apr 2014

Water levy must be included in the VAT taxable base for supply companies

SG de Impuestos sobre el Consumo

sujeto pasivo sustitutobase imponiblesuplidoscanon del aguacontraprestación LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

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