Doctrine by topic · DGT Observatory

Acquisition for no consideration: 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 17 rulings · 2014–2026

Current position

In acquisitions for no consideration, the acquisition value used to determine capital gains or losses consists of the value resulting from the Inheritance and Gift Tax (ISD) rules (not exceeding market value), increased by the proportional share of the tax paid and the expenses and taxes inherent to the acquisition. These expenses, such as notary, registry, management, or advisory fees, must be duly justified. In the scope of Corporate Income Tax (IS), the assets received must be recorded at their market value.

The DGT's position remains constant regarding the definition of the acquisition value for these types of operations. Recent rulings (V1210-24, V1588-24, V1463-25) reiterate the composition of the value by adding the amount from the ISD rules, the proportional tax, and the inherent expenses. No changes in criterion are observed, but rather a uniform application of the rule.

Analysis based on 17 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V0604-26 16 Mar 2026

IBI paid during property ownership not deductible from capital gain on sale

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónvalor de transmisióngastos inherentesadquisición a título lucrativo LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a
Affects CompanyExpat · Non-residentIndividual
V1463-25 5 Aug 2025

Acquisition value of inherited property includes succession tax and related costs

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónadquisición a título lucrativoimpuesto sobre sucesiones y donacionesgastos inherentes LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a
Affects CompanyExpat · Non-residentIndividual
V1257-25 9 Jul 2025

Sale of inherited property creates capital gain or loss on savings base

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónvalor de transmisiónbase imponible del ahorroadquisición a título lucrativo LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a
Affects CompanyExpat · Non-residentIndividual
V1217-24 28 May 2024

Legal and solicitor fees may increase the acquisition value of inherited assets

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónganancia patrimonialadquisición a título lucrativogastos inherentesbase imponible del ahorro LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a
Affects CompanyExpat · Non-residentIndividual
V1210-24 28 May 2024

Calculating capital gains or losses on the sale of inherited property

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónvalor de transmisiónadquisición a título lucrativogastos inherentes LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a)
Affects CompanyExpat · Non-residentIndividual
V1239-21 5 May 2021

The depreciation of a rented property may be deducted up to its acquisition value

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioamortización de inmueblesvalor de adquisicióncoste de adquisición satisfechodepreciación efectiva LIRPF — Ley 35/2006 del IRPF art. 22LIRPF — Ley 35/2006 del IRPF art. 23.1
Affects CompanyExpat · Non-residentIndividual
V2657-14 8 Oct 2014

Shareholdings received without consideration must be valued at market value

SG de Impuestos sobre las Personas Jurídicas
valor normal de mercadoadquisición a título lucrativobase imponibledividendosrenta exenta TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 10.3TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 15.2.a)
Affects CompanyExpat · Non-residentIndividual

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