Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The contribution of intangible assets generates a capital gain or loss based on the book value reduced by minimum depreciation. However, if the requirements of Article 87 of the LIS (Corporate Income Tax Law) are met, such as the residence in Spain of the receiving entity, the tax treatment may vary. In the scope of IRPF (Personal Income Tax), the determination of net income follows the rules of Corporate Income Tax, limiting the depreciation of goodwill to one twentieth of its amount.
The DGT's position remains constant in the application of Corporate Income Tax rules to determine net income and the depreciation of intangibles. No doctrinal changes are observed, but rather a repeated application of specific limits, such as the 5% annual depreciation of goodwill. The evolution is a uniform technical application of accounting and tax regulations.
Turning points
Specifies that software does not qualify as an initial investment for the RIC (Reserve for Inducement of Capital), as it does not constitute industrial or intellectual property rights.
Establishes that the acquisition of a concession already in operation is not an initial investment, unless specific conditions for value increase and depreciation are met.
Analysis based on 64 of 68 rulings with a stated position. Updated 23 September 2026.