Doctrine by topic · DGT Observatory

Consumer 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

Stable position High confidence 8 rulings · 2016–2024

Current position

The transfer of consumer goods generates a capital gain or loss, but losses due to normal consumption or use are not taken into account. In the case of real estate, furniture and appliances are considered durable consumer goods and not improvements that increase habitability. Regarding IVA (Value Added Tax), specific products such as menstrual cups are taxed at 4% due to their purpose being equivalent to female hygiene products.

The DGT's position remains stable regarding the treatment of capital losses due to consumption and the distinction between real estate improvements and durable consumer goods. The rulings maintain the application of the LIRPF (Personal Income Tax Law) for the determination of gains or losses. Only specific variations are observed in the field of IVA for specific hygiene products.

Turning points

12 March 2024 V0352-24

Establishes that menstrual cups are taxed at 4% because they have the same purpose and use as tampons or sanitary pads.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

V0352-24 12 Mar 2024

Menstrual cups taxed at 4% VAT while menstrual underwear taxed at 21%

SG de Impuestos sobre el Consumo

tipo impositivotipo reducidouso mixtobienes de consumo LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Dos.1.7º

Affects CompanyExpat · Non-residentIndividual

V0378-22 25 Feb 2022

Vehicle swaps between individuals generate capital gains or losses for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas

permutaganancia patrimonialpérdida patrimonialvalor de mercadovalor de adquisición LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.b

Affects CompanyExpat · Non-residentIndividual

V0109-22 24 Jan 2022

Furniture and appliance costs cannot be included in the property's acquisition value

SG de Impuestos sobre la Renta de las Personas Físicas

valor de adquisiciónganancia patrimonialmejorasbienes de consumovalor de transmisión LIRPF — Ley 35/2006 del IRPF art. 33.5.bLIRPF — Ley 35/2006 del IRPF art. 34

Affects CompanyExpat · Non-residentIndividual

V1601-19 27 Jun 2019

Kitchen furniture costs cannot be included in the property's acquisition value

SG de Impuestos sobre la Renta de las Personas Físicas

valor de adquisiciónganancia patrimonialinversiones y mejorasbienes de consumovalor de transmisión LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.b

Affects CompanyExpat · Non-residentIndividual

V0909-18 9 Apr 2018

Selling personal clothing may result in capital gains or losses for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialpérdida patrimonialvalor de adquisiciónvalor de transmisiónbienes de consumo LIRPF — Ley 35/2006 del IRPF art. 33LIRPF — Ley 35/2006 del IRPF art. 33.5.b

Affects CompanyExpat · Non-residentIndividual

V4990-16 17 Nov 2016

Sale of plastic bags constitutes a transaction independent of the supply of consumer goods

SG de Impuestos sobre el Consumo

entrega de bienesoperación accesoriaprestación únicatipo impositivobienes de consumo LIVA — Ley 37/1992 del IVA art. 8.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno

Affects CompanyExpat · Non-residentIndividual

V4275-16 5 Oct 2016

Selling a private vehicle may result in a capital gain or loss for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialpérdida patrimonialvalor de adquisiciónvalor de transmisiónbienes de consumo LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5

Affects CompanyExpat · Non-residentIndividual

V2867-16 22 Jun 2016

Consumer goods cannot be used to offset capital losses in the sale of a property

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialpérdida patrimonialvalor de adquisiciónvalor de transmisiónbienes de consumo LIRPF — Ley 35/2006 del IRPF art. 33.5.bLIRPF — Ley 35/2006 del IRPF art. 34

Affects CompanyExpat · Non-residentIndividual

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