Doctrine by topic · DGT Observatory

Personal and Material Resources: 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 8 rulings · 2015–2026

Current position

The existence of personal and material resources for the development of an economic activity is a matter of fact that the DGT cannot determine. The entity must prove such resources through evidence admitted by law. The assessment of this evidence is the responsibility of the Tax Administration. Furthermore, the activity cannot consist of the mere management of real estate assets.

The DGT's position has remained constant over time, reiterating that the existence of resources is a matter of fact that must be proven and assessed by the Administration. No changes are observed in the doctrine regarding the nature of the evidence. The only recent clarification distinguishes between economic activity and the management of real estate assets.

Turning points

  1. V1618-26

    Clarifies that the activity cannot be the management of real estate assets and that the DGT does not determine whether the purchase and renovation of housing is an economic activity or asset management.

Analysis based on 7 of 8 rulings with a stated position. Updated 12 October 2026.

Rulings on this topic

7
V0816-21 6 Apr 2021

DGT rules that whether a company has human and material resources is a matter of fact

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversiónempresas de nueva creaciónmedios personales y materialesactividad económicapromoción inmobiliaria LIRPF — Ley 35/2006 del IRPF art. 68.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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