Doctrine by topic · DGT Observatory

Presumption of Onerousness: 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 14 rulings · 2014–2024

Current position

The transfers of rights to use or enjoy securities representing participation in equity are classified as income from movable capital. If the establishment is gratuitous, the presumption of onerousness applies based on its normal market value pursuant to Article 6.5 of the IRPF Law (Personal Income Tax Law). To avoid this presumption, the gratuitous nature must be proven before the management and inspection bodies through means of evidence admitted under Law.

The DGT's position remains constant in the application of the presumption of onerousness for the transfer of capital. Throughout the rulings, it has been reiterated that the presumption is only rebutted through evidence to the contrary that proves the gratuitous nature. The criterion has remained stable for both loans between individuals and rights to use or enjoy equity.

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

Rulings on this topic

14
V3565-20 16 Dec 2020

Interest-free family loans are exempt from ITPAJD but require a tax return

SG de Impuestos sobre la Renta de las Personas Físicas
transmisiones patrimonialesactos jurídicos documentadosexenciónpresunción de onerosidadtipo de interés legal del dinero TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.BTRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.5
Affects CompanyExpat · Non-residentIndividual
V1125-15 13 Apr 2015

Creation of a usufruct over securities is taxed as income from movable capital

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital mobiliariousufructovalores mobiliariospresunción de onerosidadvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 6.5LIRPF — Ley 35/2006 del IRPF art. 25.1.c
Affects CompanyExpat · Non-residentIndividual
V0476-15 6 Feb 2015

Loans between individuals are exempt from ITPAJD but mandatory filing is required

SG de Impuestos sobre la Renta de las Personas Físicas
transmisiones patrimonialesactos jurídicos documentadosexenciónpresunción de onerosidadtipo de interés legal Texto Refundido del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos DocumentadosLIRPF — Ley 35/2006 del IRPF art. 6.5
Affects CompanyExpat · Non-residentIndividual

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