Doctrine by topic · DGT Observatory

Undivided interest: 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 12 rulings · 2014–2026

Current position

The acquisition value of the undivided interest is determined by the actual purchase amount plus the inherent expenses and taxes paid by the acquirer. Said amount may be proven by any means of evidence valid under law, with its valuation being subject to the assessment of the management and inspection bodies. In cases of exemption due to reinvestment, the reinvested amount is calculated according to the percentage of interest acquired in the new dwelling.

The position of the DGT does not show a single doctrinal evolution, as the rulings address different matters such as the imputation of income, IVA (Value Added Tax), or the exemption due to reinvestment. There is no change in criterion regarding the nature of the undivided interest, but rather a dispersion of applications depending on the tax and the taxpayer's circumstances.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V0847-26 20 Apr 2026

Acquisition value of a share determined by actual payment plus costs and taxes

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónvalor de transmisiónparticipación indivisabase imponible del ahorro LIRPF — Ley 35/2006 del IRPF art. 33LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V0533-26 6 Mar 2026

Each spouse may claim up to €9,040 annually for habitual home investment

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitoriosociedad de ganancialesbase de deducciónparticipación indivisa LIRPF — Ley 35/2006 del IRPF art. 68.1.1ºLIRPF — Ley 35/2006 del IRPF art. 70.1
Affects CompanyExpat · Non-residentIndividual
V5116-16 25 Nov 2016

Full mortgage deduction not possible if ownership is limited to 50% of the property

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualparticipación indivisabase de deducciónpleno dominiorégimen transitorio LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.3º
Affects CompanyExpat · Non-residentIndividual
V2419-14 12 Sept 2014

Selling a pharmacy share below its acquisition value may result in the loss of tax relief

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
reducción por empresa familiarminoración sustancialadquisición mortis causaparticipación indivisarequisito de permanencia LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.cLISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.6
Affects CompanyExpat · Non-residentIndividual

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