Doctrine by topic · DGT Observatory

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

Stable position Medium confidence 58 rulings · 2014–2026

Current position

In onerous acquisitions, the acquisition value of an asset is determined by the actual amount of the transaction plus inherent expenses and taxes, excluding interest. In gratuitous acquisitions, the regulations of the Inheritance and Gift Tax (ISD) apply, without exceeding the market value. Under the objective estimation method, the depreciation of tangible and intangible fixed assets is the only expressly deductible expense.

The DGT's position remains stable regarding the determination of acquisition value and the allocation of assets. No doctrinal evolution is observed concerning the concept of depreciation, but rather a constant application of valuation rules and allocation requirements for the deductibility of expenses.

Analysis based on 55 of 58 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1132-23 4 May 2023

Transfer Tax is not deductible as an expense, but increases the acquisition value

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioimpuesto sobre transmisiones patrimonialesvalor de adquisiciónganancia o pérdida patrimonialamortizaciones LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual
V2092-22 30 Sept 2022

Expenses for passenger cars cannot be deducted if used for private purposes

SG de Impuestos sobre la Renta de las Personas Físicas
elementos patrimoniales afectosvehículo turismoamortizacionesactividad económicauso exclusivo LIRPF — Ley 35/2006 del IRPF art. 29RIRPF — RD 439/2007, Reglamento del IRPF art. 22
Affects CompanyExpat · Non-residentIndividual
V0321-21 23 Feb 2021

Expenses for a passenger car are not deductible if used for private purposes

SG de Impuestos sobre la Renta de las Personas Físicas
afectaciónelemento patrimonialvehículo turismogastos deduciblesamortizaciones RIRPF — RD 439/2007, Reglamento del IRPF art. 22LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0758-20 7 Apr 2020

Vehicle expenses may be deductible if used for commercial agent travel

SG de Impuestos sobre la Renta de las Personas Físicas
elementos patrimoniales afectosactividad económicaamortizacionesuso accesorioagente comercial RIRPF — RD 439/2007, Reglamento del IRPF art. 22LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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