Doctrine by topic · DGT Observatory

Income Tax — 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 Medium confidence 26 rulings · 2014–2025

Current position

The exemption for persons in a situation of severe dependency requires that the transferred property be the taxpayer's habitual residence. A habitual residence is considered to be the building where one has resided for at least three years, or has resided for the two years prior to the transfer. The restitution of amounts due to the nullity of a multi-currency clause is not income, but it requires the regularization of deductions for investment in the habitual residence if they were applied. Grants for health services do not constitute income as they do not demonstrate economic capacity.

The DGT's position is heterogeneous when dealing with different concepts of income. There is no single doctrinal evolution, but rather specific criteria for cases involving cash movements, public grants, contractual nullities, and dependency exemptions. The administration maintains the requirement to prove the origin of funds in cash movements and the need to meet temporal requirements for the habitual residence.

Turning points

  1. V3262-15

    Establishes that the movement of cash has no significance for IRPF (Personal Income Tax), but imposes the burden of proving the origin of the money.

  2. V1031-23

    Clarifies that the restitution due to the nullity of a multi-currency clause is not income, but links it to the loss of deductions for investment in the habitual residence.

Analysis based on 26 of 26 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1256-25 9 Jul 2025

Exemption not applicable if sold property is not habitual residence

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvivienda habitualdependencia severaexencióntransmisión de inmuebles LIRPF — Ley 35/2006 del IRPF art. 33.4.bLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0996-20 22 Apr 2020

Health expense reimbursements are not subject to Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
rentaasistencia sanitariacompensación de gastosrestablecimiento de la saludprotección de la salud LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1913-17 18 Jul 2017

The economic compensation for work reasons under the Civil Code of Catalonia does not constitute income for the recipient

SG de Impuestos sobre la Renta de las Personas Físicas
compensación económica por razón de trabajorégimen de separación de bienesconvenio reguladorextinción del régimen económico matrimonialbase imponible LIRPF — Ley 35/2006 del IRPF art. 33.3 dLey 25/2010 Libro Segundo del Código Civil de Cataluña
Affects CompanyExpat · Non-residentIndividual
V3257-15 23 Oct 2015

Excess remuneration transferred to savings bank is subject to Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
imputación fiscalcesión de ingresosretenciónórganos de gobiernorenta LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 4.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 128.1
Affects CompanyExpat · Non-residentIndividual

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