Doctrine by topic · DGT Observatory

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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 36 rulings · 2015–2026

Current position

For an operation to be onerous and subject to IVA (Value Added Tax), there must be a legal link where the remuneration is the effective consideration for the service. If the funds do not remunerate specific and individualizable benefits, there is no operation subject to the tax. In the case of fees or taxes, these are included in the tax base if the entity acts as a substitute and there is a direct link between the taxable event of the tax and the service provided.

The DGT maintains a constant position on the need for a direct link between the remuneration and the service for liability to IVA. Throughout the rulings, it has been reaffirmed that payments without individualizable consideration or voluntary donations are not taxed. The doctrine has been applied consistently both in fund transfers and in the inclusion of taxes in the tax base when acting in one's own name.

Analysis based on 36 of 36 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0507-26 5 Mar 2026

Galicia's tourist stay tax must be included in VAT base

SG de Impuestos sobre el Consumo
base imponiblehecho imponiblesujeto pasivo sustitutovínculo directoprestación de servicios LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1895-24 21 Aug 2024

Voluntary tips on digital platforms are not subject to VAT

SG de Impuestos sobre el Consumo
base imponibletítulo onerosocontraprestacióndonativosvínculo directo LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
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
V2942-23 8 Nov 2023

Landfill tax must be included in the VAT taxable amount

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
base imponiblecontraprestaciónvínculo directohecho imponiblegestión de residuos LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V2182-23 25 Jul 2023

Voluntary tips from users are not subject to VAT

SG de Impuestos sobre el Consumo
base imponibletítulo onerosocontraprestaciónvínculo directoprestación de servicios LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0332-23 20 Feb 2023

Profitability-based incentives or 'ratchets' are not subject to VAT

SG de Impuestos sobre el Consumo
prestación de serviciosincentivoratchetprestaciones recíprocascontravalor efectivo LIVA — Ley 37/1992 del IVA art. 11.Dos.5ºLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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