Doctrine by topic · DGT Observatory

Suspensive Condition: 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 22 rulings · 2015–2025

Current position

The change in assets for the imputation of gains or losses occurs at the moment of delivery of the goods, which takes place when the suspensive condition that postpones said delivery is met. In successions, the tax accrues when the condition ceases to exist, but the period for filing the tax return begins from the date of death. In transfers subject to a condition, the transfer is understood to have occurred when the agreed conditions are met.

The DGT's position remains constant regarding the timing of the change in assets, always linking it to the fulfillment of the condition or the effective delivery. A coherent application of this criterion is observed in both the field of succession and that of transfers of assets and IRPF (Personal Income Tax). No changes in doctrine have been detected, but rather a uniform application of the concept of delivery and fulfillment of the condition.

Turning points

  1. V1648-24

    Specifies that a mortis causa donation subject to a suspensive condition avoids the existence of a capital gain according to article 33.3.b) of the LIRPF (Personal Income Tax Law).

Analysis based on 21 of 22 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

22
V1669-25 16 Sept 2025

Gain or loss is recognised in the period of delivery of the property

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialimputación temporalvalor de transmisiónentrega de bienesalteración patrimonial LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0664-25 14 Apr 2025

ITPAJD devengue depending on the nature of the transaction with suspensive clause

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
condición suspensivatransmisiones patrimoniales onerosasactos jurídicos documentadosdevengocláusula suspensiva TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.5
Affects CompanyExpat · Non-residentIndividual
V1011-18 19 Apr 2018

Capital gains or losses are recognised in the period when the assets are delivered

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalcondición suspensivaalteración patrimonialentrega de bienesrendimientos de actividades económicas LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 14.1.c
Affects CompanyExpat · Non-residentIndividual

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