Doctrine by topic · DGT Observatory

Regional Law — 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

Stable position Medium confidence 13 rulings · 2014–2024

Current position

Deductions for investment in the production of goods or services cannot be transferred from the producing entity to the financier if they are based on regional law. Article 39.7 of the LIS (Corporate Income Tax Law) limits such transfers exclusively to the deductions expressly provided for in said provision. Therefore, a deduction based on the regulations of Vizcaya is not transferable to the financier.

The DGT's position remains constant in delimiting competencies between common and regional law. Rulings confirm that regional law governs specific aspects such as the leasing of real estate in Guipúzcoa or the application of local deductions. No change in criterion is observed, but rather a systematic application of the regulatory separation.

Analysis based on 10 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V2469-24 9 Dec 2024

Lender of events can only claim deductions under LIS, not regional law

SG de Impuestos sobre las Personas Jurídicas
deducción por producción de espectáculosfinanciación de produccionesnormativa foraltraslado de deduccionesespectáculos en vivo LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.3
Affects CompanyExpat · Non-residentIndividual
V3124-19 8 Nov 2019

State tax exemption for residential leases does not apply in Guipúzcoa

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
tributo concertadonormativa foralarrendamiento de viviendaexencióntransmisiones patrimoniales Ley 12/2002 (Concierto Económico)Norma Foral 18/1987 de Guipúzcoa
Affects CompanyExpat · Non-residentIndividual
V3114-15 16 Oct 2015

Navarre entity may remain in tax group if it meets common territory tax rate

SG de Impuestos sobre las Personas Jurídicas
consolidación fiscalentidad dominanteentidad dependientetipo de gravamennormativa foral LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 2.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 2.2
Affects CompanyExpat · Non-residentIndividual
V0118-15 16 Jan 2015

R&D&I tax deduction limits calculated based on all entities within a business group

SG de Impuestos sobre las Personas Jurídicas
deducción por actividades de investigación y desarrolloinnovación tecnológicagrupo mercantillímite de deducciónnormativa foral TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 35TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 44.2
Affects CompanyExpat · Non-residentIndividual

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