Doctrine by topic · DGT Observatory

Successive Performance: 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

Stable position Medium confidence 64 rulings · 2014–2026

Current position

In successive performance operations, such as leases with grace periods or surface rights, VAT (IVA) accrues when the consideration becomes due according to the contract. If the rent has a periodicity of more than one year, accrual occurs on December 31st for the proportional part. In residential care services, accrual occurs when the consideration is due, usually at the beginning of each month.

The DGT's position on accrual in successive performance operations remains constant across rulings. It is confirmed that the timing of accrual is linked to the exigibility of the consideration and the periodicity agreed upon in the contracts, whether in surface rights, residential services, or leases with grace periods.

Analysis based on 62 of 64 rulings with a stated position. Updated 21 September 2026.

Rulings on this topic

24
V0676-26 26 Mar 2026

Surface right creation on land subject to 21% VAT

SG de Impuestos sobre el Consumo
derecho de superficieprestación de serviciosentrega de bienestracto sucesivovivienda de protección oficial LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V2180-25 13 Nov 2025

Notarial deed subject to ITPAJD unless transmission tax payment is proven

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
acta de notoriedadexpediente de dominiotransmisiones patrimoniales onerosastracto sucesivohecho imponible TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.2.CTRITPAJD — RDLeg 1/1993 de ITP y AJD art. 8.b
Affects CompanyExpat · Non-residentIndividual
V1479-24 18 Jun 2024

Creation of surface rights on rural land may be subject to IAE and VAT

SG de Impuestos sobre la Renta de las Personas Físicas
derecho de superficierendimientos del capital inmobiliariotracto sucesivoimputación temporaltitularidad jurídica LIRPF — Ley 35/2006 del IRPF art. 11LIRPF — Ley 35/2006 del IRPF art. 14.1.a
Affects CompanyExpat · Non-residentIndividual
V2152-23 21 Jul 2023

Creation of surface rights subject to VAT as a supply of services

SG de Impuestos sobre el Consumo
derecho de superficieprestación de serviciostracto sucesivoreversión de edificaciónbase imponible LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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