Doctrine by topic · DGT Observatory

Construction Works: 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 · 2015–2026

Current position

The acquisition value in direct executions of works includes the amount of the land, the cost of the construction works, and inherent expenses and taxes, excluding interest. The taxpayer must prove the cost and the completion date of the works through valid means of evidence. In the absence of proof regarding the completion date, the date of the deed of declaration of new construction shall be used.

The DGT's position remains constant regarding the composition of the acquisition value, integrating land, works, and expenses. The taxpayer's obligation to prove the cost and the completion date of the works has been reiterated. The doctrine establishes that, in the absence of proof of the completion date, the date of the deed of declaration of new construction shall prevail.

Turning points

  1. V3430-19

    Establishes that if the completion date of the works cannot be proven, the date of the deed of declaration of new construction shall be taken.

Analysis based on 14 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V1215-26 22 May 2026

Land and construction costs can be included in property acquisition value

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónganancia patrimonialgastos inherentesobras de construcciónbase imponible del ahorro LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 35
Affects CompanyExpat · Non-residentIndividual
V1224-22 31 May 2022

Cost and completion date of works must be proven to calculate capital gains

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónvalor de transmisiónobras de construcciónacreditación de costes LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 35.1
Affects CompanyExpat · Non-residentIndividual
V0904-18 9 Apr 2018

The acquisition value of a self-built property includes construction costs

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónautopromociónvalor de transmisiónobras de construcción LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 35
Affects CompanyExpat · Non-residentIndividual

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