Doctrine by topic · DGT Observatory

Real Rights: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Stable position Medium confidence 11 rulings · 2014–2024

Current position

The creation of rights of use or enjoyment over securities representing participation in equity is classified as income from movable capital. In the event of being free of charge, the presumption of onerousness under Article 6.5 of the IRPF Law (Personal Income Tax Law) applies, being considered remunerated at their normal market value unless proven otherwise. Such proof must be presented to the management and inspection bodies.

The DGT's position is heterogeneous due to the diversity of real rights analyzed. There is no single doctrinal evolution, but rather specific criteria for each case: the nature of the income from rights over equity remains constant between 2023 and 2024, while other rights, such as the right of habitation or sub-mortgage, maintain their own tax treatment.

Turning points

  1. V0252-23

    Establishes that the creation of rights of use over equity constitutes income from movable capital and applies the presumption of onerousness under Article 6.5 of the IRPF Law.

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V2123-24 1 Oct 2024

Sub-mortgage to secure fees subject to ITPAJD if not subject to VAT

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
subhipotecaderecho realbase imponibletransmisiones patrimonialescapital garantizado TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.BTRITPAJD — RDLeg 1/1993 de ITP y AJD art. 10.1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact