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Regional Competence: 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 11 rulings · 2015–2025

Current position

State regulations do not provide for deductions for works on real estate nor reduced tax rates for the acquisition of plots of land. However, the Autonomous Communities have the competence to regulate their own tax benefits, tax rates, and management aspects. Therefore, the resolution of doubts regarding specific regional regulations falls to the respective Tax Agencies of each territory.

The DGT's position remains constant in the delimitation of competencies. The doctrine reaffirms that, in the absence of provision in State regulations, the power to regulate benefits, rates, and management rests exclusively with the Autonomous Communities. No changes are observed in the criterion for the distribution of competencies throughout the sequence.

Analysis based on 9 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V2255-25 25 Nov 2025

State deduction for accessibility works in habitual home not available

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualobras de accesibilidadadecuación de la viviendarégimen transitoriocompetencia autonómica LIRPF — Ley 35/2006 del IRPF art. 68.1.4LIRPF — Ley 35/2006 del IRPF art. disposición transitoria decimoctava
Affects CompanyExpat · Non-residentIndividual
V2145-25 13 Nov 2025

State deduction for accessibility works in habitual home not available

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualobras de accesibilidadrégimen transitorioadecuación de la viviendacompetencia autonómica LIRPF — Ley 35/2006 del IRPF art. 68.1.4LIRPF — Ley 35/2006 del IRPF art. disposición transitoria decimoctava
Affects CompanyExpat · Non-residentIndividual
V1206-25 3 Jul 2025

In intestate succession, a list of presumed heirs may be submitted

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
sucesión intestadahecho imponiblesujeto pasivodeclaración de herederoscausahabientes LISD — Ley 29/1987 de Sucesiones y Donaciones art. 1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3
Affects CompanyExpat · Non-residentIndividual

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