Doctrine by topic · DGT Observatory

Gratuitous transfers: 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

Settled doctrine High confidence 28 rulings · 2014–2024

Current position

Remuneration for directors is a deductible expense if it complies with accounting entry, accrual, and documentary justification, without a breach of commercial regulations automatically turning the expense into a gratuitous transfer. On the other hand, lucrative transfers or gratuitous transfers do not count as capital losses in IRPF (Personal Income Tax) according to Article 33.5.c). Low-value promotional expenses to encourage sales are not considered gratuitous transfers nor are they subject to the 1% limit on business entertainment.

The DGT's position remains constant regarding the distinction between deductible expenses and gratuitous transfers. It has been specified that low-value promotional expenses are excluded from the definition of gratuitous transfers and that a breach of commercial regulations does not automatically qualify remuneration as such. The prohibition on offsetting losses from lucrative transfers in IRPF has been reiterated without change.

Turning points

  1. V0242-17

    Establishes that low-value gifts to promote sales are neither gratuitous transfers nor business entertainment, thus falling outside the 1% limit of turnover.

  2. V1927-24

    Clarifies that a possible breach of commercial regulations does not automatically convert directors' remuneration into gratuitous transfers.

Analysis based on 25 of 28 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V2640-18 1 Oct 2018

Donation of shares does not constitute a capital loss

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialestransmisión lucrativaliberalidadesvalor de adquisiciónvalor de transmisión LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a)
Affects CompanyExpat · Non-residentIndividual
V1654-17 27 Jun 2017

Capital losses from donations cannot be offset against other gains

SG de Impuestos sobre la Renta de las Personas Físicas
pérdidas patrimonialestransmisiones lucrativasdonaciónnuda propiedadcompensación de ganancias LIRPF — Ley 35/2006 del IRPF art. 33.5.c
Affects CompanyExpat · Non-residentIndividual
V1622-15 26 May 2015

Reimbursements to professional partners deductible under specific conditions

SG de Impuestos sobre las Personas Jurídicas
gastos deduciblessocios profesionalesvalor normal de mercadoentidades vinculadasdevengo LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual

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