Doctrine by topic · DGT Observatory

Inheritance Tax: 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 51 rulings · 2017–2026

Current position

The acquisition value of assets obtained through inheritance is the value assigned according to the rules of the Inheritance and Gift Tax (ISD), not exceeding the market value. To this amount, the expenses and taxes inherent to the acquisition are added, such as notary, registry, management, advisory fees, and the Tax on the Increase in Value of Urban Land. Interest is not included.

The DGT's position remains stable regarding the determination of the acquisition value, but it has evolved towards a broader list of deductible expenses. Initially, it was limited to investments and improvements, but the most recent rulings explicitly include advisory services, management fees, and specific taxes such as the Municipal Capital Gains Tax.

Turning points

  1. V0824-23

    Expands the acquisition value base by allowing the addition of expenses for legal, expert, and partition accountant services directly related to the acquisition.

  2. V1681-24

    Specifies the inclusion of the proportional part of the tax paid and details expenses such as management, advisory fees, and the Tax on the Increase in Value of Urban Land.

Analysis based on 50 of 51 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V0518-26 5 Mar 2026

Acquisition value of inherited property determined by Inheritance Tax rules

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisicióntítulo lucrativoimpuesto sobre sucesionesrégimen transitorio LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V0104-26 21 Jan 2026

IVA in property swap cannot be included in acquisition value

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónganancia patrimonialcondición resolutoriaimpuesto sobre sucesionespermuta LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 35
Affects CompanyExpat · Non-residentIndividual
V1306-23 16 May 2023

Legal entities are not subject to Inheritance and Gift Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
sujeto pasivopersona jurídicaincrementos patrimonialesimpuesto sobre sucesionesimpuesto sobre sociedades LISD — Ley 29/1987 de Sucesiones y Donaciones art. 1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.2
Affects CompanyExpat · Non-residentIndividual
V2455-22 30 Nov 2022

Severance payments following an employee's death are subject to Inheritance Tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajohecho imponibletítulos sucesoriosretencionesimpuesto sobre sucesiones LIRPF — Ley 35/2006 del IRPF art. 17.1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.a
Affects CompanyExpat · Non-residentIndividual
V1782-22 27 Jul 2022

Leasing of land for solar panel installation is subject to 21% VAT

SG de Impuestos sobre la Renta de las Personas Físicas
arrendamiento de terrenosexención de IVAactividad empresarialplacas solaresimpuesto sobre sucesiones LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual

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