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Commissioning: 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 8 rulings · 2015–2025

Current position

New elements are those that are used or placed in working condition for the first time at the acquirer's premises. The depreciation of investments begins when the tangible fixed assets are in operation. The condition of being new and commissioned is a matter of fact that must be proven through the documentation provided.

The DGT's position remains stable regarding the definition of new elements and the start of depreciation. Flexibility has been maintained for complex projects where a delay in commissioning does not constitute non-compliance if a serious intention to invest is demonstrated. Current doctrine emphasizes the taxpayer's burden of proof regarding the novelty of the asset.

Turning points

  1. V3871-15

    Establishes that there is no non-compliance if the delay in commissioning is due to the characteristics of the good or special circumstances of the production process.

  2. V3224-21

    Defines that an element is new when it is used or placed in working condition for the first time, linking the application of the incentive to the fact that the building has not been previously used.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0624-22 23 Mar 2022

Freedom of depreciation may be applied in the year fixed assets become operational

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizaciónempresa de reducida dimensióncontrato de ejecución de obrainmovilizado materialplantilla media LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 102
Affects CompanyExpat · Non-residentIndividual

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