Doctrine by topic · DGT Observatory

State Net Tax Liability: 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 · 2014–2023

Current position

The deduction for investment in new or recently created companies requires that the holdings remain in the equity for a period exceeding three years. If this period is not met, the taxpayer must add to the state net tax liability the totality of the unduly applied deductions plus late payment interest. In the event of a partial sale, the regularization is applied proportionally to the part of the investment sold.

The DGT's position remains constant regarding the obligation to regularize the state net tax liability upon failure to meet the holding period. The 2020 and 2021 rulings confirm the need to add the deductions and late payment interest. The 2023 ruling specifies that, in the event of a partial sale, the regularization must be proportional.

Turning points

  1. V0341-23

    Introduces the clarification that, if only part of the investment is sold, the regularization in the state net tax liability must only be the proportional part of the deduction.

Analysis based on 7 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V2127-14 4 Aug 2014

Deduction for main residence cannot be applied to deposits made from 2013 onwards

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualcuenta viviendarégimen transitoriocuota líquida estatalcuota líquida autonómica LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. DT 18ª
Affects CompanyExpat · Non-residentIndividual

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