Doctrine by topic · DGT Observatory

Holder of the Operation: 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 · 2014–2025

Current position

To access VAT exemptions on provisioning or ship services, the recipient must be the holder of the operation (shipowner or consignee). In the case of aircraft owned by public entities, the exemption requires that the entity itself be the purchaser and holder. In agricultural activities, the IAE (Economic Activities Tax) exemption only applies if the holder of the operation carries out the activity for themselves.

The DGT maintains a constant position in which the ownership of the operation is the determining requirement for the application of exemptions or special regimes. Throughout the rulings, it is confirmed that the intervention of third parties or the lack of direct ownership by the purchaser prevents the tax benefit, whether in the maritime, aeronautical, or agricultural field.

Turning points

  1. V0870-15

    Establishes that the owner who grants the use of a resource is not the holder of the operation, shifting the special regime to the person performing the extraction.

  2. V0346-24

    Clarifies that the list of services in the Regulation is illustrative and not exhaustive, reinforcing the need for the recipient to be the holder of the operation.

Analysis based on 11 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V0094-24 15 Feb 2024

Exclusive dining service for hostel guests does not require additional IAE fee

SG de Tributos Locales
impuesto sobre actividades económicasservicio de hospedajeservicios complementariosservicios de restauracióncuota municipal TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V0540-22 17 Mar 2022

Maritime supplies and services subject to VAT if buyer is owner, not operator

SG de Impuestos sobre el Consumo
avituallamientonavegación marítima internacionalarrendamiento de buquesprestación accesoriatitular de la explotación LIVA — Ley 37/1992 del IVA art. 22.Uno.1.ºLIVA — Ley 37/1992 del IVA art. 22.Siete
Affects CompanyExpat · Non-residentIndividual
V1450-20 18 May 2020

Sale of weaponry to a warship manufacturer is subject to VAT

SG de Impuestos sobre el Consumo
exenciónbuques de guerraincorporación de objetosmatriculaciónentidad pública LIVA — Ley 37/1992 del IVA art. 22RIVA — RD 1624/1992, Reglamento del IVA art. 10
Affects CompanyExpat · Non-residentIndividual
V0215-19 1 Feb 2019

Ice deliveries on board international vessels may be exempt from VAT

SG de Impuestos sobre el Consumo
avituallamientonavegación marítima internacionalexenciónproductos accesorios de a bordosujeto pasivo LIVA — Ley 37/1992 del IVA art. 22LIVA — Ley 37/1992 del IVA art. 164.Uno.3º
Affects CompanyExpat · Non-residentIndividual

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