Doctrine by topic · DGT Observatory

Private Document: 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

Stable position High confidence 19 rulings · 2014–2026

Current position

In private documents, the date that prevails for the calculation of the statute of limitations is the date of its submission to the Administration, unless the circumstances of article 1.227 of the Civil Code occur, such as the death of a signatory. This date determines the applicable legal regime, the tax base, and the accrual of surcharges. However, it is possible to prove an earlier execution date through admissible means of evidence.

The DGT's position remains stable regarding the application of article 1.227 of the Civil Code to determine the date of private documents. The doctrine has reiterated that the death of a signatory is the exception to the presumption of the submission date. Case law allows this evidence to be supplemented with other means to prove the actual execution.

Turning points

  1. V0432-14

    Establishes that the Administration must admit means of evidence other than article 1227 of the Civil Code to prove the date, such as exchange instruments.

Analysis based on 16 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V0402-22 2 Mar 2022

Mortgage debt may be deductible for Inheritance Tax if its existence is proven

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
hecho imponiblebase imponibledeudas deduciblescausantedocumento privado LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5.a
Affects CompanyExpat · Non-residentIndividual
V2811-19 11 Oct 2019

Tax statute of limitations depends on proof of delivery of private document

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
prescripcióndocumento privadotransmisiones patrimonialesliquidación tributariabase imponible TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 50TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 51
Affects CompanyExpat · Non-residentIndividual
V2910-17 13 Nov 2017

No notification required for deferred loan repayment deadlines

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones patrimoniales onerosashecho imponiblecuota variabledocumento privadoconstitución de préstamos TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2
Affects CompanyExpat · Non-residentIndividual
V1879-16 27 Apr 2016

VAT not payable on the transfer of a property carried out in 1981

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
entrega de bienesdevengotransmisiones patrimonialespoder de disposiciónescritura pública LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.2
Affects CompanyExpat · Non-residentIndividual

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