Doctrine by topic · DGT Observatory

Personal Assets: 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 High confidence 13 rulings · 2015–2024

Current position

The transfer of assets belonging to the personal assets of natural persons acting as non-entrepreneurs is not subject to IVA (Value Added Tax). These operations generate capital gains or losses in IRPF (Personal Income Tax) based on the difference between the acquisition value and the transfer value. The acquisition value includes the actual amount plus inherent expenses and taxes, while the transfer value is the actual amount minus the expenses and taxes paid.

The DGT's position remains constant regarding the non-subjectivity to IVA of the transfer of personal assets. Throughout the rulings, the treatment of these operations in IRPF has been reaffirmed, and aspects regarding the determination of values and the allocation to economic activities have been specified.

Turning points

  1. V2658-22

    Establishes that the sale of land does not constitute a taxable event for IAE (Economic Activities Tax) if it has been part of personal assets for at least two years.

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

Rulings on this topic

13
V2492-23 18 Sept 2023

Transfer of land segregated from personal assets is not subject to VAT

SG de Impuestos sobre el Consumo
empresario o profesionalurbanización de terrenospromoción inmobiliariapatrimonio personaltransmisión de bienes LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno.a)
Affects CompanyExpat · Non-residentIndividual
V1127-21 27 Apr 2021

Sale of a collectible banknote acquired abroad generates a capital gain or loss

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialesvalor de adquisiciónvalor de transmisiónbase imponible del ahorrorenta del ahorro LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V2579-15 4 Sept 2015

Personal assets must remain linked to business activity for three years

SG de Impuestos sobre las Personas Jurídicas
afectación de elementos patrimonialespatrimonio personalpatrimonio empresarialaportación no dinerariarama de actividad LIRPFLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 87
Affects CompanyExpat · Non-residentIndividual
V0574-15 13 Feb 2015

Sale of personal assets is not subject to VAT

SG de Impuestos sobre el Consumo
sujeción al impuestoempresario o profesionalpatrimonio personaltransmisión onerosaalta como sujeto pasivo LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno
Affects CompanyExpat · Non-residentIndividual

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