Doctrine by topic · DGT Observatory

Provisional Assessment: 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 16 rulings · 2014–2023

Current position

The Administration may issue provisional assessments based on assessments from previous periods, even if these have not become final. In the case of tax liability rectification, if a provisional assessment exists, rectification may only be requested if it has been issued for a reason different from the one invoked. The acquisition value of shares is determined by the transfer value of the previous transferor pursuant to article 37.1.b of the LIRPF (Personal Income Tax Law).

The DGT's position remains stable regarding the nature of the provisional assessment as a payment on account. The Administration's power to base provisional assessments on previous periods, even if they have not become final, has been consolidated. Likewise, consistency is maintained in determining the acquisition value of shares through the transfer value of the previous transferor.

Turning points

13 February 2019 V0282-19

The effectiveness of subsequent provisional assessments based on assessments from previous periods is recognized.
6 February 2023 V0158-23

It confirms that the Administration may issue provisional assessments based on previous periods even if they have not become final.

Analysis based on 16 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16

V0158-23 6 Feb 2023

The acquisition value of shares shall be the transfer value applied to the previous seller

SG de Impuestos sobre la Renta de las Personas Físicas

valor de adquisiciónvalor de transmisiónparticipaciones socialesganancia patrimonialliquidación provisional LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34

Affects CompanyExpat · Non-residentIndividual

V0166-21 3 Feb 2021

Partial payment of tax debts permitted in both voluntary and enforcement periods

SG de Tributos

procedimiento de apremioperiodo voluntarioperiodo ejecutivoliquidación provisionalprovidencia de apremio LGT — Ley 58/2003 General Tributaria art. 167.1LGT — Ley 58/2003 General Tributaria art. 161.1

Affects CompanyExpat · Non-residentIndividual

V3482-20 2 Dec 2020

To rectify an understatement of output VAT, one may use the self-assessment rectification procedure or regularisation in subsequent returns

SG de Impuestos sobre el Consumo

cuotas repercutidasrectificación de autoliquidacionesminoración de cuotasliquidación provisionalbase imponible LIVA — Ley 37/1992 del IVA art. 80LIVA — Ley 37/1992 del IVA art. 89.1

Affects CompanyExpat · Non-residentIndividual

V1994-20 17 Jun 2020

Proof of harm to legitimate interests required to request rectification of a self-assessment

SG de Tributos

rectificación de autoliquidacionesintereses legítimosautoliquidacióndevolucióningreso indebido LIRPF — Ley 35/2006 del IRPF art. 67 bisLGT — Ley 58/2003 General Tributaria art. 35.2.a

Affects CompanyExpat · Non-residentIndividual

V1633-20 27 May 2020

Under-withheld tax does not trigger a requirement to file an Income Tax return

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoretencionesobligación de declararliquidación provisionalcuota íntegra LIRPF — Ley 35/2006 del IRPF art. 96LIRPF — Ley 35/2006 del IRPF art. 17.2.a

Affects CompanyExpat · Non-residentIndividual

V0821-20 13 Apr 2020

IIVTNU relief must be requested alongside the tax return or self-assessment, subject to local tax ordinances

SG de Tributos Locales

iivtnubonificaciónordenanza fiscalautoliquidacióntransmisión de terrenos TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 104TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 108.4

Affects CompanyExpat · Non-residentIndividual

V0282-19 13 Feb 2019

Acquisition value of shares shall be the transfer value applied to the previous seller

SG de Impuestos sobre la Renta de las Personas Físicas

valor de adquisiciónvalor de transmisiónparticipaciones socialesganancia patrimonialliquidación provisional LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34

Affects CompanyExpat · Non-residentIndividual

V3061-18 28 Nov 2018

Taxpayers may request rectification of Income Tax returns if deductions or expenses were omitted

SG de Impuestos sobre la Renta de las Personas Físicas

rectificación de autoliquidacióndeducción por inversión en vivienda habitualprescripciónerror u omisiónliquidación provisional LGT — Ley 58/2003 General Tributaria art. 120.3LGT — Ley 58/2003 General Tributaria art. 66

Affects CompanyExpat · Non-residentIndividual

V1799-18 21 Jun 2018

It is not mandatory to file an Income Tax return if employment income does not exceed 22,000 euros

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoobligación de declararlímite de ingresosretencionesliquidación provisional LIRPF — Ley 35/2006 del IRPF art. 96.2.aLIRPF — Ley 35/2006 del IRPF art. 96.3

Affects CompanyExpat · Non-residentIndividual

V0259-18 7 Feb 2018

Acquisition value of shares shall be the transfer value calculated under Art. 37.1.b IRPF

SG de Impuestos sobre la Renta de las Personas Físicas

valor de adquisiciónvalor de transmisiónparticipaciones socialesganancia patrimonialliquidación provisional LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34

Affects CompanyExpat · Non-residentIndividual

V1048-16 15 Mar 2016

CNMC provisional settlements may be used for instalment payments and to correct IVPEE self-assessments

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior

ivpeepagos fraccionadosautoliquidaciónliquidación provisionalbase imponible Ley 15/2012LGT — Ley 58/2003 General Tributaria art. 27

Affects CompanyExpat · Non-residentIndividual

V2273-15 20 Jul 2015

DGT declines to assess the suitability of review mechanisms for provisional assessments

SG de Tributos

liquidación provisionalrectificación de autoliquidacionesdevolución de ingresos indebidosprocedimientos de revisiónfirmeza del acto LGT — Ley 58/2003 General Tributaria art. 89.1LGT — Ley 58/2003 General Tributaria art. 120.3

Affects CompanyExpat · Non-residentIndividual

V2272-15 20 Jul 2015

DGT declines to assess the merits of self-assessment rectification following a provisional assessment

SG de Tributos

rectificación de autoliquidacionesliquidación provisionalprocedimientos de revisióndevolución de ingresos indebidosfirmeza del acto LGT — Ley 58/2003 General Tributaria art. 120.3LGT — Ley 58/2003 General Tributaria art. 216

Affects CompanyExpat · Non-residentIndividual

V2245-15 17 Jul 2015

New construction licence holder not entitled to ICIO refund upon renunciation

SG de Tributos Locales

iciosujeto pasivoliquidación definitivaliquidación provisionaldevengo TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 100TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 101

Affects CompanyExpat · Non-residentIndividual

V1059-15 7 Apr 2015

VAT amounts omitted from a provisional return may be deducted if accounting requirements are met

SG de Impuestos sobre el Consumo

derecho a la deduccióndocumento justificativoliquidación provisionalcuotas soportadasperiodo de liquidación LIVA — Ley 37/1992 del IVA art. 97LIVA — Ley 37/1992 del IVA art. 99.3

Affects CompanyExpat · Non-residentIndividual

V2399-14 11 Sept 2014

Provisional assessment of construction tax acts as an advance payment

SG de Tributos Locales

impuesto sobre construcciones, instalaciones y obrasliquidación provisionalliquidación definitivaingreso a cuentarecurso de reposición TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 14.2TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 100.1

Affects CompanyExpat · Non-residentIndividual

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