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UTE: 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 · 2016–2024

Current position

Services provided by the members of a UTE (Temporary Joint Venture) to the entity itself are subject to IVA (Value Added Tax) when carried out for consideration in the course of a business activity. Contributions from the Administration to finance public services that do not distort competition are not considered consideration or subsidies linked to the price. The UTE may apply the exemption under article 22 of Law 37/1992 only if the acquirer is the public entity and not the UTE itself.

The DGT's position remains constant in requiring IVA for the provision of services between partners and the UTE. It is confirmed that the exemption for public services requires the acquirer to be the public entity and not the UTE, even if the activity is of general interest. The most recent rulings ratify that public contributions to finance services without distortion of competition do not alter the nature of the transaction.

Turning points

  1. V0022-18

    Establishes that the exemption under article 22.4 is not applicable when the recipient is the UTE, as the acquirer must be the public entity.

  2. V0102-24

    Clarifies that contributions from the Administration to finance public services do not constitute consideration or subsidies linked to the price.

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

Rulings on this topic

9
V2592-19 23 Sept 2019

Only vehicle owners are entitled to request hydrocarbon tax refunds

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuesto sobre hidrocarburosgasóleo profesionaldevolución parcialtransporte de mercancíastitularidad de vehículos Ley 38/1992 de Impuestos EspecialesOrden HAP/290/2013
Affects CompanyExpat · Non-residentIndividual

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