Doctrine by topic · DGT Observatory

Ownership Coefficient: 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 10 rulings · 2018–2023

Current position

In the transfer of common elements following a segregation, the transfer value is the actual amount of the disposal (or market value if it is lower) multiplied by the ownership coefficient held by the co-owner prior to the segregation. The acquisition value is determined by applying the percentage derived from the difference between the ownership coefficients before and after the segregation to the total cost of acquisition and inherent expenses.

The DGT's position remains constant regarding the treatment of acquisition and transfer values in the event of segregations. Rulings confirm that the calculation must be based on the difference in ownership coefficients to reflect the portion of the parent property that becomes a common element or a segregated dwelling.

Turning points

24 October 2023 V2854-23

Specifies that the transfer value shall be the actual amount of the disposal or the market value if it were lower, applied according to the ownership coefficient prior to the segregation.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10

V2854-23 24 Oct 2023

Acquisition and transfer values must be calculated proportionally when selling a portion of a common element

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialvalor de adquisiciónvalor de transmisióncoeficiente de propiedadbase imponible del ahorro LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34

Affects CompanyExpat · Non-residentIndividual

V0886-21 14 Apr 2021

Acquisition value of a property following horizontal division is determined by ownership coefficient

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialvalor de adquisicióndivisión horizontalcoeficiente de propiedadtransmisión onerosa LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 35

Affects CompanyExpat · Non-residentIndividual

V3090-20 15 Oct 2020

Acquisition and transfer values must be calculated proportionally when selling a porter's lodge

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialvalor de adquisiciónvalor de transmisiónelemento comúncoeficiente de propiedad LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34

Affects CompanyExpat · Non-residentIndividual

V1957-20 16 Jun 2020

Sale of common property by a homeowners' association generates capital gains or losses attributable to co-owners

SG de Impuestos sobre la Renta de las Personas Físicas

comunidad de bienesatribución de rentasganancia patrimonialvalor de adquisiciónvalor de transmisión LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 33.1

Affects CompanyExpat · Non-residentIndividual

V0872-19 24 Apr 2019

Acquisition and transfer values must be calculated proportionally in the sale of a common asset

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialvalor de adquisiciónvalor de transmisióncoeficiente de propiedadelemento común LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34

Affects CompanyExpat · Non-residentIndividual

V0868-19 24 Apr 2019

Co-owners must proportionally calculate capital gains or losses from the sale of a common asset

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialvalor de adquisiciónvalor de transmisióncoeficiente de propiedadsegregación LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34

Affects CompanyExpat · Non-residentIndividual

V3077-18 28 Nov 2018

Acquisition and transfer values of a common element sold must be calculated proportionally

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialvalor de adquisiciónvalor de transmisióncoeficiente de propiedadelemento común LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34

Affects CompanyExpat · Non-residentIndividual

V2955-18 14 Nov 2018

A 3% rate must be applied to the higher of the acquisition cost (excluding land) or the cadastral value (excluding land)

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del capital inmobiliarioamortizaciónvalor catastralcoste de adquisiciónvalor del suelo LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2

Affects CompanyExpat · Non-residentIndividual

V0159-18 29 Jan 2018

Co-owners must calculate their own capital gains or losses from the sale of a common element

SG de Impuestos sobre la Renta de las Personas Físicas

ganancia patrimonialelemento comúnvalor de adquisiciónvalor de transmisióncoeficiente de propiedad LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34

Affects CompanyExpat · Non-residentIndividual

V0112-18 19 Jan 2018

Property depreciation may be deducted by applying 3% to the higher of acquisition cost or cadastral value

SG de Impuestos sobre la Renta de las Personas Físicas

amortizaciónrendimientos del capital inmobiliariovalor catastralcoste de adquisicióncoeficiente de propiedad LIRPF — Ley 35/2006 del IRPF art. 23RIRPF — RD 439/2007, Reglamento del IRPF art. 14

Affects CompanyExpat · Non-residentIndividual

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