Doctrine by topic · DGT Observatory

Analogy: 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 High confidence 25 rulings · 2014–2025

Current position

Analogy is prohibited when intended to extend tax benefits or exemptions beyond the cases provided for in the law. Regarding kinship for Inheritance and Gift Tax (ISD), the Civil Code applies supplementarily, without admitting socio-affective bonds to grant reductions. However, analogy is admissible to fill gaps in the determination of the tax base when no specific rule exists.

The DGT's position is constant in prohibiting the application of analogy to expand tax benefits or exemptions, as observed in the rulings of 2014, 2016, 2017, 2019, and 2025. The only exception detected occurs when analogy is used to supply the lack of a quantification rule, allowing the determination of the tax base in cases of regulatory gaps.

Turning points

  1. V0102-20

    Allows the use of analogy to fill regulatory gaps in the determination of the tax base, applying article 14.2 of the TRLRHL in the absence of a specific rule.

Analysis based on 25 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1650-25 15 Sept 2025

No legal kinship bars tax relief for familial relationships

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
parentescoreducciones fiscalesvínculo socioafectivogrado de parentescoanalogía LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2Código Civil
Affects CompanyExpat · Non-residentIndividual
V2664-21 4 Nov 2021

Pensions linked to police merit medals are not exempt from Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónpensiones anejascondecoraciones policialesactos de terrorismoanalogía LIRPF — Ley 35/2006 del IRPF art. 7.aLGT — Ley 58/2003 General Tributaria art. 14
Affects CompanyExpat · Non-residentIndividual
V3464-16 20 Jul 2016

Exemption on land transfers limited to Compensation Boards

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
exenciónjuntas de compensacióntransmisión de terrenospropiedad horizontalanalogía TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 45.I.B.7LGT — Ley 58/2003 General Tributaria art. 14
Affects CompanyExpat · Non-residentIndividual
V1762-15 3 Jun 2015

Purchasing bicycles as benefits in kind is not exempt from Income Tax

SG de Impuestos sobre las Personas Jurídicas
retribución en especieexenciónrendimientos del trabajotransporte públicoanalogía LIRPF — Ley 35/2006 del IRPF art. 42.2.hLIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V1541-14 11 Jun 2014

Argentine birth indemnity not exempt from Spanish IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
indemnizaciónexencióndoble imposición internacionalresidencia fiscalanalogía LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 5
Affects CompanyExpat · Non-residentIndividual

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