Doctrine by topic · DGT Observatory

Taxpayer Substitute: 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 23 rulings · 2016–2026

Current position

When an entity acts as a substitute for the taxpayer by legal imposition and not by express mandate of the client, the taxes it must collect do not have the nature of disbursements (suplidos). These amounts must be included in the VAT (IVA) taxable base of the main provision. This inclusion depends on the existence of a direct link between the tax and the service or its accessory nature to the provision.

The DGT's position remains constant regarding the distinction between a disbursement and substitution. The doctrine establishes that legal substitution prevents treating the tax as an expense on behalf of another, requiring its inclusion in the VAT (IVA) taxable base. Recent rulings reinforce this criterion by applying it to various types of fees and port or waste services.

Turning points

  1. V3750-16

    Establishes that the holder of an establishment acts as a substitute for the taxpayer by legal imposition and not by mandate, therefore the tax must be included in the VAT (IVA) taxable base.

  2. V0476-22

    Introduces the need for a direct link between the tax and the provision for its inclusion in the taxable base, ruling out the inclusion of the ITF because it does not fall upon the service provided.

Analysis based on 23 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
V0290-26 12 Feb 2026

Residues tax due even for vacant properties; owner liable for payment

SG de Tributos Locales
tasa de recogida de residuossustituto del contribuyentehecho imponibleordenanza fiscalsujeto pasivo TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 20TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 23
Affects CompanyExpat · Non-residentIndividual
V2524-25 16 Dec 2025

Waste incineration and co-incineration: operators are substitute taxpayers

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
sustituto del contribuyentehecho imponiblegestor de vertederosincineración de residuoscoincineración Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V0613-24 9 Apr 2024

Landfill or incineration facility managers may act as substitute taxpayers

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
sujeto pasivocontribuyentesustituto del contribuyentehecho imponiblerepercusión Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V2945-23 8 Nov 2023

Tax on landfill disposal and incineration included in the VAT taxable amount

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
base imponiblehecho imponiblesujeto pasivosustituto del contribuyentetipo reducido LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 78.2.4º
Affects CompanyExpat · Non-residentIndividual

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