Doctrine by topic · DGT Observatory

Gross Income: 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 Low confidence 31 rulings · 2014–2026

Current position

The gross income from economic activities in pharmacies is determined following the rules of Corporate Tax (IS), considering health discounts as a lower sales amount. In the professional sphere, legal defense fees to defend income are deductible with a limit of 300 euros. For real estate capital, security deposits withheld for damages are computed as gross income.

The DGT's position does not show a coherent thematic evolution, as the rulings address concepts of gross income in entirely different areas (real estate capital, work, economic activities, and legal defense). There is no change of criterion regarding the same assumption, but rather a dispersion of applications depending on the nature of the income.

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

Rulings on this topic

24
V1550-26 15 Jun 2026

Cannot deduct master's tuition fee in personal income tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del trabajogastos deduciblesrendimiento íntegrogastos de formación LIRPF — Ley 35/2006 del IRPF art. 19.2
Affects CompanyExpat · Non-residentIndividual
V1281-25 10 Jul 2025

Unemployment benefit does not qualify for exemption or 30% reduction

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoprestación por desempleoexenciónreducción del 30 por cientorendimiento íntegro LIRPF — Ley 35/2006 del IRPF art. 7.e)LIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V2739-20 7 Sept 2020

Reduction in rental income determines the new gross return on real estate capital

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariorendimiento íntegrorendimiento netogastos deduciblesexigibilidad de la renta LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 21.1
Affects CompanyExpat · Non-residentIndividual
V2147-18 18 Jul 2018

Uncollected rents must be declared as gross income for the relevant tax year

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioimputación temporalsaldos de dudoso cobrorendimiento íntegroexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 22
Affects CompanyExpat · Non-residentIndividual
V1638-18 12 Jun 2018

Unpaid rental income must be reported as gross income even if not collected

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariosaldos de dudoso cobroimputación temporalrendimiento íntegroexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 22
Affects CompanyExpat · Non-residentIndividual
V1546-17 16 Jun 2017

Application of the reduction for employment income for earnings of €12,980.78

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos netos del trabajoreducción por obtención de rendimientos del trabajorentas distintas de las del trabajorendimiento íntegrorentas exentas LIRPF — Ley 35/2006 del IRPF art. 19.2LIRPF — Ley 35/2006 del IRPF art. 20
Affects CompanyExpat · Non-residentIndividual

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