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New Construction: 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 30 rulings · 2014–2026

Current position

The acquisition value of a dwelling built by the taxpayer themselves consists of the actual amount paid for the land, the cost of construction works, and the expenses and taxes inherent to the acquisition and the declaration of new construction. The acquisition date of the construction is the date the works are completed, or the date of the deed of declaration of new construction if the former cannot be proven. In cases of self-promotion, the construction cost must be proven by the taxpayer.

The DGT's position remains stable regarding the determination of the tax base, focusing on the actual cost value. The doctrine has specified the composition of the acquisition value and the importance of proving the completion date of the works versus the deed of declaration of new construction.

Turning points

  1. V1732-21

    Specifies that the modification of horizontal division and the declaration of new construction are taxed via the variable quota, as they are registrable deeds intended as valuable property.

  2. V1202-24

    Establishes that the acquisition value includes the sum of the cost of the land, the works, expenses, and taxes, defining the acquisition date based on the proof of completion of the works.

Analysis based on 29 of 30 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0594-26 13 Mar 2026

New construction value has no impact on IIVTNU calculation

SG de Tributos Locales
iivtnuvalor de adquisiciónvalor de transmisióntítulo lucrativovalor catastral TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 104TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 104.5
Affects CompanyExpat · Non-residentIndividual
V0294-19 13 Feb 2019

Deeds of completion for new builds may be subject to Stamp Duty

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
actos jurídicos documentadosobra nuevadocumentación complejaprimera copiaescritura de terminación TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2LGT — Ley 58/2003 General Tributaria art. 88
Affects CompanyExpat · Non-residentIndividual

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