Doctrine by topic · DGT Observatory

Deposit Agreement — 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 8 rulings · 2015–2026

Current position

The transfer of real estate occurs legally through the execution of a public deed or the delivery of the property, in accordance with the Civil Code. A deposit agreement (contrato de arras) is not synonymous with acquisition or transfer, as a private document does not transfer ownership without delivery. For the exemption due to reinvestment or for those over 65 years of age, the deadlines and requirements are calculated from this legal moment.

The DGT's position remains constant in its interpretation of the legal nature of deposit agreements. Rulings V2315-20, V0054-24, V1260-26, and V5281-26 systematically confirm that a deposit agreement does not constitute the transfer or acquisition of ownership. No doctrinal change is observed, but rather a reiteration of the criterion regarding the necessity of a public deed or delivery for tax purposes.

Turning points

  1. V2315-20

    Establishes that the deposit agreement is not synonymous with acquisition, noting that legal acquisition requires the delivery of the property or the execution of a public deed.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V5138-26 9 Jul 2026

Receipt or expense? Contract deposit breach indemnities depend on accrual date

SG de Impuestos sobre las Personas Jurídicas
indemnizacióncontrato de arrasprincipio de devengobase imponibleoperaciones a plazos LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual

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