Doctrine by topic · DGT Observatory

Transfer 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

Doctrinal reversal High confidence 8 rulings · 2015–2026

Current position

The acquisition value for IRPF (Personal Income Tax) consists of the actual purchase price, investments, improvements, expenses, and inherent taxes. If the Autonomous Community performs a value verification for ITP (Transfer Tax) and establishes a higher amount, said verified value must be considered the actual acquisition amount. In the absence of verification, the amount effectively paid is applied according to the LIRPF (Law on Personal Income Tax).

The DGT's position has moved from considering that the ITP value verification did not affect IRPF (V0260-15), to integrating said verified value as the actual acquisition amount. This change responds to the application of Supreme Court jurisprudence incorporated into rulings since 2023. The current doctrine is consistent in integrating taxes and expenses into the acquisition value.

Turning points

  1. V2613-23

    Incorporates Supreme Court jurisprudence to establish that, if an ITP value verification exists, the verified value must be taken as the actual acquisition amount.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
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
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
V2027-24 23 Sept 2024

Taxes and costs of new home may be included as reinvested amount for exemption

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualganancia patrimonialvalor de adquisiciónimpuesto sobre transmisiones patrimoniales LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V1132-23 4 May 2023

Transfer Tax is not deductible as an expense, but increases the acquisition value

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioimpuesto sobre transmisiones patrimonialesvalor de adquisiciónganancia o pérdida patrimonialamortizaciones LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual

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