Doctrine by topic · DGT Observatory

Acquisition Price: 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

Refined position High confidence 20 rulings · 2014–2026

Current position

The acquisition price comprises the acquisition cost plus additional expenses directly related to bringing the asset into working condition, including non-recoverable taxes and estimated contingent considerations. In the case of buildings, the best estimate of the present value of contingent considerations is integrated into the price. Changes in these estimates are applied prospectively to modify depreciation installments.

The DGT's position has evolved from the application of valuation criteria for specific elements toward a more complex integration of costs. It has moved from treating installation expenses or non-recoverable taxes as isolated elements to including the valuation of contingent considerations in the acquisition price. Current doctrine closely links the tax treatment of the acquisition price with the applicable accounting regulations.

Turning points

  1. V0055-19

    Establishes that installation and assembly expenses directly related to putting the asset into operation form part of the acquisition price according to the General Accounting Plan.

  2. V0046-26

    Incorporates the best estimate of the present value of contingent considerations within the acquisition price of a building.

Analysis based on 18 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V0046-26 13 Jan 2026

Rental income-linked contingent payments may increase fixed asset value

SG de Impuestos sobre las Personas Jurídicas
precio de adquisicióncontraprestación contingenteinmovilizado materialamortizacióndepreciación efectiva LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V1347-25 16 Jul 2025

Theft allows calculation of a patrimonial loss in the general tax base

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialbase imponible generalprecio de adquisicióndepreciaciónvalor de mercado LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.b
Affects CompanyExpat · Non-residentIndividual
V1854-24 6 Aug 2024

Acquisition leverage ratio must consider the group's total debt as a single act

SG de Impuestos sobre las Personas Jurídicas
ratio de endeudamientoconsolidación fiscalunidad de actogastos financierosprecio de adquisición LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 16LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 56.1
Affects CompanyExpat · Non-residentIndividual
V1459-21 18 May 2021

Land value portion is not deductible in olive grove depreciation

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivaamortizacióninmovilizado materialvalor del sueloprecio de adquisición Orden HAC/1155/2020LGT — Ley 58/2003 General Tributaria art. 106
Affects CompanyExpat · Non-residentIndividual
V2066-16 13 May 2016

Acquisition price cannot be reduced by tax paid on lease with option to purchase

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
arrendamiento con opción de compraprecio de adquisiciónimpuesto sobre el patrimoniotransmisiones patrimonialesactos jurídicos documentados LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 10.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.b
Affects CompanyExpat · Non-residentIndividual

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