Doctrine by topic · DGT Observatory

Disbursements: 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 80 rulings · 2015–2026

Current position

For an expense to be considered a disbursement, it must be paid on behalf and for the account of the client through an express mandate, with an amount that exactly matches the expense and without allowing the mediator to deduct the tax. If acting in one's own name or if the express mandate is not met, the amount must be included in the taxable base. If the expense is independent and does not meet the requirements for a disbursement, it is considered a rebilling subject to the general rate of 21% IVA (Value Added Tax).

The DGT's position remains constant in requiring strict conditions to be considered a disbursement. Throughout the rulings, it has been reiterated that the absence of an express mandate or acting in one's own name transforms the expense into part of the taxable base or into an independent provision of services. No changes in criterion are observed, but rather a uniform application of the requirements of mandate, exact amount, and the absence of a right to deduction for the mediator.

Turning points

  1. V0696-19

    Establishes the essential requirements for a disbursement: payment on behalf and for the account of the client, express mandate, and exact match of the amount.

  2. V0162-22

    Specifies that for a disbursement not to be subject to IVA, the mediator must not be able to deduct the tax.

Analysis based on 76 of 80 rulings with a stated position. Updated 21 September 2026.

Rulings on this topic

24
V0484-26 3 Mar 2026

Supply charges not considered invoices

SG de Tributos
suplidosbase imponiblenota de cargomediaciónfactura LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V3084-23 24 Nov 2023

Professional income is recognised on an accrual basis or via the cash basis

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporaldevengocriterio de cobros y pagosactividades económicassuplidos LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V3061-23 23 Nov 2023

Exact cost recovery of insurance to a subsidiary may be VAT-exempt

SG de Impuestos sobre el Consumo
suplidosrefacturación de gastosprestación de serviciosoperación exentabase imponible 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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