Doctrine by topic · DGT Observatory

Higher Acquisition Value: 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 17 rulings · 2014–2024

Current position

Taxes and expenses inherent to the acquisition of a property form part of the higher acquisition value. Mortgage establishment expenses are integrated into this value and are deducted through depreciation. On the other hand, taxes on land, such as the tax on the increase in value of urban land, are incorporated into the land value and are not depreciable as they do not constitute a depreciable asset.

The DGT's position remains constant in the distinction between depreciable and non-depreciable expenses. The doctrine that acquisition taxes integrate into the higher value has been maintained, differentiating between those affecting the property (depreciable) and those affecting the land (non-depreciable). The 2024 consultation specifies that mortgage establishment expenses also integrate into this higher value.

Turning points

  1. V2021-24

    Specifies that the expenses and taxes associated with the establishment of the mortgage are expenses inherent to the acquisition and are deducted via depreciation.

Analysis based on 17 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V1991-23 7 Jul 2023

Derrama expenses may be deducted as repair and maintenance if justified by invoice

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariogastos de reparación y conservaciónderramamayor valor de adquisiciónjustificación de gastos LIRPF — Ley 35/2006 del IRPF art. 22LIRPF — Ley 35/2006 del IRPF art. 23
Affects CompanyExpat · Non-residentIndividual
V1360-19 10 Jun 2019

Tax on increase in land value is not deductible via depreciation

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariomayor valor de adquisiciónamortizaciónimpuesto sobre el incremento de valor de los terrenos de naturaleza urbanabien no amortizable LIRPF — Ley 35/2006 del IRPF art. 22LIRPF — Ley 35/2006 del IRPF art. 23.1
Affects CompanyExpat · Non-residentIndividual
V0097-19 16 Jan 2019

Deductibility of repair and maintenance expenses for properties intended for rental

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariogastos de reparación y conservaciónexpectativa de alquilermayor valor de adquisiciónamortización LIRPF — Ley 35/2006 del IRPF art. 22LIRPF — Ley 35/2006 del IRPF art. 23.1
Affects CompanyExpat · Non-residentIndividual

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