Doctrine by topic · DGT Observatory

Minimum Depreciation: 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 22 rulings · 2015–2026

Current position

To determine the capital gain or loss in the transfer of assets used for business purposes, the acquisition value must be reduced by the tax-deductible depreciation. The minimum depreciation must always be computed, regardless of whether it has been effectively applied as an expense. In the case of installations, the acquisition value is its book value, computing said minimum depreciation.

The DGT's position remains constant throughout the analyzed sequence. The criterion of reducing the acquisition value through minimum depreciation, regardless of its effective application as an expense, has been repeatedly applied from 2015 to 2026.

Analysis based on 22 of 22 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

22
V2421-23 7 Sept 2023

The acquisition value of a property must be reduced by tax-deductible depreciation

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónamortización fiscalmente deduciblerendimientos del capital inmobiliariovalor catastral LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual
V2082-21 12 Jul 2021

Acquisition value must be reduced by property depreciation even if not deducted

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónamortización mínimarendimientos del capital inmobiliariominoración del valor LIRPF — Ley 35/2006 del IRPF art. 22LIRPF — Ley 35/2006 del IRPF art. 23.1
Affects CompanyExpat · Non-residentIndividual
V2158-15 15 Jul 2015

The transfer of an auto-taxi license generates a capital gain or loss

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónvalor de transmisiónamortización mínimaelemento afecto LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual

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