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.

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How the DGT's position has evolved

Refined position High confidence 25 rulings · 2014–2023

Current position

The creation of real rights of use and enjoyment over land, including those of an agricultural nature for rural exploitation, is exempt from IVA (Value Added Tax). In the IIVTNU (Transfer Tax and Duties on Legal Transactions), the creation or transfer of a life usufruct constitutes a taxable event as it is a real right that limits ownership. For the transfer of usufruct, the tax base is the usufruct percentage applied to the cadastral value of the land.

The DGT's position on the nature of real rights is constant, although a precision in the treatment of IVA is observed. While the creation of easements was initially considered a service provision subject to 21% (V0070-14), subsequent rulings clarify the exemption for rights of use and enjoyment over land (V1647-20). The treatment of usufruct remains as income from real estate capital or a taxable event for the IIVTNU, depending on the case.

Turning points

  1. V1647-20

    Introduces the IVA exemption for the creation of real rights of use and enjoyment over land, including agricultural land, pursuant to article 20.one.23º of Law 37/1992.

Analysis based on 24 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0092-23 25 Jan 2023

Mortgage establishment to secure a debt subject to 1% transfer tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones patrimonialesderechos realeshipotecasujeto pasivobase imponible TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.BTRITPAJD — RDLeg 1/1993 de ITP y AJD art. 8.c
Affects CompanyExpat · Non-residentIndividual
V2697-21 8 Nov 2021

Creation of a temporary usufruct over real estate is subject to Transfer Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
usufructo temporaltransmisiones patrimoniales onerosasbase imponiblederechos realesvalor de mercado TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 10.1
Affects CompanyExpat · Non-residentIndividual
V2341-21 18 Aug 2021

Housing rental tax reduction cannot be applied to income from usufruct

SG de Impuestos sobre la Renta de las Personas Físicas
usufructorendimientos del capital inmobiliarioderechos realesreducción por arrendamientoimputación de rentas LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 22.1
Affects CompanyExpat · Non-residentIndividual
V1973-20 17 Jun 2020

Valuation of full ownership and usufruct for Wealth Tax and Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
pleno dominiousufructovalor catastralamortizaciónrendimientos del capital inmobiliario LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 10LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 20
Affects CompanyExpat · Non-residentIndividual
V0719-17 21 Mar 2017

Use of family home deemed capital gain

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialderecho de usovivienda familiarderechos realesrendimientos LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1
Affects CompanyExpat · Non-residentIndividual
V2493-14 23 Sept 2014

Creation of an easement on rural land is exempt from VAT

SG de Impuestos sobre el Consumo
servidumbre de pasoterreno rústicoprestación de serviciosexención de IVAobligación de facturar LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.1.c
Affects CompanyExpat · Non-residentIndividual

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