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Declaration of New Construction: 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 31 rulings · 2014–2026

Current position

The declaration of new construction is taxed based on the actual cost of the work performed. Horizontal division is a distinct taxable event whose tax base integrates the actual cost of the new construction and the actual value of the land, provided that the latter is not lower than the cadastral reference value. In cases of direct execution, the acquisition date is the date of completion of the works, and the deed of declaration of new construction may be used if the completion date cannot be proven.

The DGT's position remains constant regarding the distinction between the declaration of new construction and horizontal division. The criterion that the acquisition date in self-promotion is the date of completion of the works has been maintained, with the declaration deed serving as a subsidiary element to prove it. The evolution shows greater precision in the integration of the elements of the tax base in horizontal division.

Turning points

  1. V2532-17

    Establishes that horizontal division and the declaration of new construction are distinct taxable events, specifying that the basis for the division must include the value of the land and the construction.

  2. V0894-26

    Reinforces the tax base of the horizontal division by explicitly integrating that the value of the land cannot be lower than the Cadastre reference value.

Analysis based on 29 of 31 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1784-25 8 Oct 2025

Taxation of separating a storage unit from a parking space

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
declaración de obra nuevasegregación de fincasdivisión de fincasactos jurídicos documentadosbase imponible TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 4TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 29
Affects CompanyExpat · Non-residentIndividual
V2987-19 25 Oct 2019

Horizontal division and new construction subject to variable rate of Stamp Duty

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
división horizontalactos jurídicos documentadoscuota variablebase imponibledeclaración de obra nueva TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 29
Affects CompanyExpat · Non-residentIndividual
V2582-18 21 Sept 2018

New build declarations and property linking are taxed separately for AJD

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
declaración de obra nuevavinculación ob remactas notarialescuota variablebase imponible TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 4TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2
Affects CompanyExpat · Non-residentIndividual
V0688-18 14 Mar 2018

Acquisition value of a self-built property comprises land and construction costs

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónvalor de transmisiónejecución directa de obrasdeclaración de obra nueva LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 35.1
Affects CompanyExpat · Non-residentIndividual

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