Doctrine by topic · DGT Observatory

Purchase 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

Settled doctrine High confidence 9 rulings · 2014–2026

Current position

Under the special regime for used goods, the purchase price is the total consideration paid to the transferor for the acquisition of the asset. This amount does not include handling, documentation, or auction services acquired from third parties. The input VAT (IVA) incurred for such external services may be deducted if legal requirements are met.

The DGT's position remains constant in defining the purchase price as the consideration paid to the transferor. It is confirmed that free acquisitions or donations imply a purchase price of zero for the calculation of the margin. The doctrine is consistent in excluding the costs of external services from the purchase price, allowing for their separate deduction.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9

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