Doctrine by topic · DGT Observatory

Tax Base: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Stable position Low confidence 60 rulings · 2025–2026

Current position

The tax base varies depending on the nature of the tax: in Personal Income Tax (IRPF), subsidies for self-consumption and storage under RD 477/2021 are exempt from integration. In the Plastic Tax, the base is constituted by the kilograms of non-recycled plastic certified under the UNE-EN 15343:2008 standard. In Corporate Income Tax (IS), income from the sale of real estate is integrated when it is accounting-accrued through the transfer of control.

There is no single doctrinal evolution because the rulings address different tax matters (IRPF, Plastic Tax, IS, and IVA). In the case of self-consumption subsidies, the position remains constant by confirming the exemption under the fifth additional provision of the LIRPF. The remaining rulings present specific criteria for each tax without any relationship between them.

Analysis based on 53 of 60 rulings with a stated position. Updated 19 July 2026.

Rulings on this topic

24
V5661-26 30 Sept 2026

Plastic bags for paint are subject to tax unless the weight exemption applies

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesplástico no recicladoadquisición intracomunitariabase imponibleentidad acreditada Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V5546-26 15 Sept 2026

Horizontal division and change of use may be subject to Stamp Duty

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
división horizontalcambio de usoactos jurídicos documentadosbase imponiblevalor de mercado TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 4TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 10
Affects CompanyExpat · Non-residentIndividual
V5541-26 15 Sept 2026

Acquisition of second-hand property subject to ITPAJD as an onerous transfer

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones onerosasbase imponiblevalor de referenciavalor de mercadoliquidación TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.ATRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.5
Affects CompanyExpat · Non-residentIndividual
V5503-26 1 Sept 2026

Entities with turnover below €1 million may apply reduced Corporate Tax rates

SG de Impuestos sobre las Personas Jurídicas
cifra de negociostipo de gravamenentidad de nueva creaciónentidad patrimonialbase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 29.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101
Affects CompanyExpat · Non-residentIndividual
V5487-26 18 Aug 2026

Lease with option to purchase for livestock buildings subject to 21% VAT

SG de Impuestos sobre las Personas Jurídicas
arrendamiento con opción de compraprestación de serviciosentrega de bienesbase imponibledevengo LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Corporate tax advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Book your free first meeting