Doctrine by topic · DGT Observatory

Real amount: 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

Settled doctrine High confidence 31 rulings · 2014–2026

Current position

The acquisition value is determined by the real amount of the purchase plus inherent expenses, investments, and taxes. If the Autonomous Community carries out a value verification for the Transfer Tax (ITP), said verified value is considered the real amount for Personal Income Tax (IRPF). In the absence of verification, the amount effectively paid is applied according to the Personal Income Tax Law (LIRPF).

The DGT's position remains constant in the definition of real amount, but the jurisprudence of the Supreme Court regarding the Autonomous Community's value verification has been integrated. This incorporation mandates using the value verified by the Autonomous Community as the real acquisition amount when such action exists.

Turning points

  1. V2613-23

    Incorporates Supreme Court jurisprudence to establish that, if the Autonomous Community carries out a value verification for the Transfer Tax (ITP), that value must be taken as the real acquisition amount.

Analysis based on 30 of 31 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0847-26 20 Apr 2026

Acquisition value of a share determined by actual payment plus costs and taxes

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónvalor de transmisiónparticipación indivisabase imponible del ahorro LIRPF — Ley 35/2006 del IRPF art. 33LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V0836-26 20 Apr 2026

Private contracts can prove purchase value for capital gains calculation

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialesvalor de adquisiciónvalor de transmisiónmedios de pruebaimporte real LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a
Affects CompanyExpat · Non-residentIndividual
V0570-26 11 Mar 2026

Acquired property value set by autonomous community after ITP review

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónganancia patrimonialimpuesto sobre transmisiones patrimonialesimporte realvalor comprobado LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V2571-25 18 Dec 2025

Acquisition value of shares determined by actual payment made

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónganancia patrimonialtransmisión onerosamedios de pruebaacciones LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a
Affects CompanyExpat · Non-residentIndividual
V1393-25 21 Jul 2025

Acquisition value of property set by autonomous community after ITP review

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónganancia patrimonialimpuesto sobre transmisiones patrimonialesimporte realbase imponible del ahorro LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V0536-25 28 Mar 2025

Sale price used for capital gain calculation if not below market value

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de transmisiónvalor de mercadovalor de referenciatransmisión onerosa LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1
Affects CompanyExpat · Non-residentIndividual
V0173-23 7 Feb 2023

Share acquisition value must be proven by the actual amount paid

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónganancia patrimonialtransmisión onerosamedios de pruebaacciones LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a
Affects CompanyExpat · Non-residentIndividual
V1544-21 24 May 2021

Real estate agency fees may reduce the transfer value of a property

SG de Impuestos sobre la Renta de las Personas Físicas
valor de transmisiónganancia patrimonialgastos inherentesimporte realbase imponible del ahorro LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a)
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