Doctrine by topic · DGT Observatory

Completion of Works: 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 8 rulings · 2014–2025

Current position

In cases of self-build, the acquisition of the property occurs upon the completion of the works. This date must be proven by any means of evidence valid under the law. If it is not possible to prove the completion date, the date of the deed of declaration of new construction shall be taken as the acquisition date.

The position of the DGT remains constant in determining the acquisition date in self-build projects. The criterion establishes that the completion of the works marks the acquisition and allows for the use of any valid means of evidence. In the absence of proof, the date of the deed of declaration of new construction is repeatedly applied.

Analysis based on 8 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8
V2633-21 29 Oct 2021

Eligibility for main residence tax deduction if construction completion date is proven

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualfinalización de obrasrégimen transitorioconstrucción de viviendacatastro LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. disposición transitoria decimoctava
Affects CompanyExpat · Non-residentIndividual
V1066-20 24 Apr 2020

Self-built property acquisition is deemed to occur upon completion of works

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualautopromociónadquisición jurídicafinalización de obras LIRPF — Ley 35/2006 del IRPF art. 33.4.bLIRPF — Ley 35/2006 del IRPF art. 38
Affects CompanyExpat · Non-residentIndividual
V1127-19 22 May 2019

Acquisition date in self-build projects determined by completion of works

SG de Impuestos sobre la Renta de las Personas Físicas
autopromociónvivienda habitualfinalización de obrasadquisición de viviendamedios de prueba LIRPF — Ley 35/2006 del IRPF art. 38RIRPF — RD 439/2007, Reglamento del IRPF art. 41 bis
Affects CompanyExpat · Non-residentIndividual

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