Doctrine by topic · DGT Observatory

Delivery of the Thing: 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 11 rulings · 2018–2025

Current position

The transfer of ownership occurs in the tax period in which the effective delivery of the thing takes place. For real estate, this is evidenced by taking possession, the delivery of keys, or the execution of a public deed. If actual delivery cannot be proven in a private contract, the date of the public deed will be taken as the moment of transfer.

The position of the DGT remains constant throughout the analyzed sequence. The criterion establishes that the transfer does not occur by the mere perfection of the contract, but by the tradition or delivery of the thing. The rulings reiterate that the delivery of keys or taking possession are valid means to prove this milestone against the public deed.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V2641-25 23 Dec 2025

Exemption for sale of habitual home available if 65 before delivery

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvivienda habitualexencióntransmisiónarras LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.4.b
Affects CompanyExpat · Non-residentIndividual
V0095-19 15 Jan 2019

Option to proportionally attribute capital gains from instalment sales

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialtransmisión de bienesoperaciones a plazosimputación temporalentrega de la cosa LIRPF — Ley 35/2006 del IRPF art. 14.1 c)LIRPF — Ley 35/2006 del IRPF art. 14.2 d)
Affects CompanyExpat · Non-residentIndividual

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