Doctrine by topic · DGT Observatory

Regularization of Deductions: 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 33 rulings · 2014–2026

Current position

The regularization of investment goods depends on the moment the change of use occurs. If the change occurs before the asset becomes operational, the regularization is carried out in a single step through the self-supply rules. If the asset is already in use, the regularization is carried out in stages according to Article 107 of the IVA (Value Added Tax) Law. In the case of dwellings intended for sale that transition to exempt leasing, it is considered self-supply of goods subject to IVA.

The DGT's position remains constant regarding the application of regularization rules based on the timing of the change of use. Recent rulings clarify the distinction between direct regularization via self-supply before use and staged regularization when the asset is already operational. No change in criterion is observed, but rather a technical delimitation of the applicable scenarios.

Turning points

  1. V0591-24

    Distinguishes the regularization method according to the use of the asset: directly if the change occurs before it becomes operational, or in stages if the asset is already in use.

  2. V5458-26

    Determines that the change of use from dwellings for sale to exempt leasing constitutes self-supply of goods subject to IVA.

Analysis based on 31 of 33 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V2535-23 21 Sept 2023

Personal income tax payers with economic activity may apply the deduction for the financing of audiovisual productions under the requirements of Art. 39.7 LIS

SG de Impuestos sobre las Personas Jurídicas
deducción por inversiones en producciones audiovisualesfinanciación de produccionesagrupación de interés económicocontrato de financiaciónlímite de deducción LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.1
Affects CompanyExpat · Non-residentIndividual
V2169-20 29 Jun 2020

Opting for the special residential leasing regime requires compliance with specific requirements

SG de Impuestos sobre las Personas Jurídicas
régimen especial de arrendamiento de viviendascambio de afectaciónactividad económica principalinversión del sujeto pasivopromoción inmobiliaria LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 48.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 48.2
Affects CompanyExpat · Non-residentIndividual
V2955-19 24 Oct 2019

Court-ordered mortgage expense refunds are not income, but require deduction regularisation

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualgastos de constitución de hipotecanulidad de cláusulasregularización de deduccionescuota líquida RIRPF — RD 439/2007, Reglamento del IRPF art. 59LGT — Ley 58/2003 General Tributaria art. 26.6
Affects CompanyExpat · Non-residentIndividual
V2279-19 3 Sept 2019

Property transfer may be subject to VAT by renouncing exemption

SG de Impuestos sobre el Consumo
inversión del sujeto pasivorenuncia a la exenciónbien de inversiónregularización de deduccionesarrendamiento vacacional LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual

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