Doctrine by topic · DGT Observatory

Verification of Values: 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 39 rulings · 2014–2026

Current position

The acquisition value for Personal Income Tax (IRPF) is composed of the actual purchase amount plus inherent expenses, investments, and taxes. If a verification of values has been carried out by the Autonomous Community for Transfer Tax (ITP), the verified value must be considered the actual acquisition amount. In the absence of such verification, the actual acquisition amount is applied according to IRPF regulations.

The DGT's position remains constant in the application of the Supreme Court's jurisprudence. The doctrine establishes that the value verified in the ITP has direct effects on the acquisition value in the IRPF. No changes in criterion are observed, but rather a reiteration of the integration of the market value following administrative verification.

Turning points

  1. V0468-20

    Establishes that, according to the jurisprudence of the Supreme Court, if there was a verification of values for the ITP, the verified value must be considered the actual amount for the IRPF.

Analysis based on 38 of 39 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0241-22 11 Feb 2022

Transfer of a pharmacy is subject to Documented Legal Acts tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
actos jurídicos documentadosbase imponibleregistro de bienes mueblescomprobación de valorestasación pericial contradictoria TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 10TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 30
Affects CompanyExpat · Non-residentIndividual
V3071-17 23 Nov 2017

The tax base in the acquisition of real estate is its real value

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
base imponiblevalor realtransmisiones patrimonialescomprobación de valoresactos jurídicos documentados LGT — Ley 58/2003 General Tributaria art. 57LGT — Ley 58/2003 General Tributaria art. 88
Affects CompanyExpat · Non-residentIndividual

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