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Transfer of Assets: 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 35 rulings · 2014–2024

Current position

For the transfer of elements not to be subject to IVA (Value Added Tax), the set must constitute an autonomous economic unit capable of carrying out an activity by its own means. This requires an organizational structure of material and human factors. The mere transfer of goods, rights, or contracts without such a structure is subject to the tax.

The DGT's position has remained constant over time regarding non-subjectivity through the transfer of an economic unit. Consultations confirm that the absence of an organizational structure of production factors turns the operation into a mere transfer of goods subject to IVA. No changes in the base criterion have been observed since 2014.

Analysis based on 35 of 35 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V3129-20 20 Oct 2020

Transfer of assets to children generates presumed paid capital income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de capitalcesión de bienespresunción de retribuciónvalor normal de mercadoimputación de rentas inmobiliarias LIRPF — Ley 35/2006 del IRPF art. 6.5LIRPF — Ley 35/2006 del IRPF art. 19.1
Affects CompanyExpat · Non-residentIndividual

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