Doctrine by topic · DGT Observatory

Increase in Wealth: 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

Stable position Low confidence 9 rulings · 2014–2025

Current position

Increases in wealth may be taxed under Inheritance and Gift Tax or under Personal Income Tax (IRPF), but not simultaneously. In the case of improvement agreements (pactos de mejora) regulated by Galician civil law, liability for inheritance tax excludes liability for IRPF. On the other hand, the receipt of products in loyalty programs is classified as income in kind valued at market price.

The DGT's position does not show a doctrinal evolution regarding a single concept, but rather addresses heterogeneous cases of increases in wealth. Coherence is maintained in the application of market price valuation rules for income in kind and the exclusion of double taxation between inheritance tax and IRPF.

Turning points

  1. V0775-25

    Establishes that liability for Inheritance and Gift Tax for improvement agreements in Galicia excludes liability for IRPF, avoiding double taxation.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V0775-25 5 May 2025

No liable for IRPF: income from succession improvement pact

SG de Impuestos sobre la Renta de las Personas Físicas
pacto de mejorapacto sucesoriohecho imponibleincremento de patrimoniotítulo sucesorio Ley 2/2006, de Derecho Civil de GaliciaLISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.a
Affects CompanyExpat · Non-residentIndividual
V0687-25 15 Apr 2025

Products received in Amazon Vine must be valued at market value inclusive of VAT

SG de Impuestos sobre la Renta de las Personas Físicas
rentas en especievalor de mercadoganancias patrimonialesvaloración de elementos patrimonialesincremento de patrimonio LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.b
Affects CompanyExpat · Non-residentIndividual
V0673-25 15 Apr 2025

A temporary usufruct over shares is deemed capital mobile income

SG de Impuestos sobre la Renta de las Personas Físicas
usufructo temporalrendimientos del capital mobiliarionuda propiedadvalor normal en el mercadooperación a título lucrativo LIRPF — Ley 35/2006 del IRPF art. 6.5LIRPF — Ley 35/2006 del IRPF art. 25.1.c
Affects CompanyExpat · Non-residentIndividual
V1297-24 4 Jun 2024

Deduction for investment available for newly established companies

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversiónempresas de nueva creaciónampliación de capitalfondos propiosincremento de patrimonio LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 70
Affects CompanyExpat · Non-residentIndividual
V2042-15 1 Jul 2015

20% withholding tax on lottery prizes is correct for partially exempt entities

SG de Impuestos sobre las Personas Jurídicas
entidad parcialmente exentagravamen especialincremento de patrimonioretenciónloterías y apuestas LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 9.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 128.6.a
Affects CompanyExpat · Non-residentIndividual
V0195-14 28 Jan 2014

Legal entities are subject to Corporation Tax rather than Inheritance and Gift Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
persona jurídicaincremento de patrimonioimpuesto sobre sociedadesimpuesto sobre sucesiones y donacionesactos jurídicos documentados LISD — Ley 29/1987 de Sucesiones y Donaciones art. 1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.2
Affects CompanyExpat · Non-residentIndividual

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