Doctrine by topic · DGT Observatory

Household Goods: 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 8 rulings · 2014–2025

Current position

Household goods consist of personal effects, household items, and utensils, excluding the assets listed in Articles 18 and 19 of the Wealth Tax Law. As a general rule, it is calculated at 3 percent of the estate, which does not include assets transferred by legacy. If there is no breakdown in the titles or in the tax return, the global value must be distributed among the assets using a logical method admitted under Law.

The DGT's position remains stable regarding the definition and calculation of household goods, focusing its evolution on the precision of the calculation base. It has been clarified that household goods do not affect legatees with specific assets and that, in the absence of a breakdown, a logical method of proportional distribution must be applied.

Turning points

  1. V0832-17

    Defines the composition of household goods, excluding the assets from Articles 18 and 19 of the Wealth Tax Law, and establishes the general valuation of 3 percent of the estate.

  2. V3293-18

    Specifies that the estate for the calculation of household goods does not include assets transferred by legacy and that it does not apply to legatees with specific assets.

  3. V1213-25

    Introduces the obligation to provide a breakdown of the global value using a logical method admitted under Law if it does not appear in the titles or in the tax return.

Analysis based on 7 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8

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