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V0175-14 27 January 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Acquisition value of proprietary software is based on actual development costs

A query was raised regarding how to determine the acquisition value of proprietary software for a non-monetary contribution to a company. The DGT ruled that this value must correspond to the costs actually incurred during its development, rather than its market value or an appraisal.

The question raised

A query is made regarding how the acquisition value of a computer application is determined for the purposes of calculating the capital gain or loss corresponding to its non-monetary contribution, and whether the value attributed by an independent appraisal expert can be considered an acquisition value.

The DGT's ruling

The acquisition value of a computer application created by its owner is composed of the costs actually incurred for its development, plus the components provided for in Article 35.1 of the Personal Income Tax Law (LIRPF). The value determined by a third-party expert cannot be considered an acquisition value, as it is a mere estimate of the cost or market value and does not reflect the actual costs incurred. If such costs do not exist or cannot be substantiated, the acquisition value shall be zero.

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