Doctrine by topic · DGT Observatory

Public Auction: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Refined position High confidence 9 rulings · 2014–2026

Current position

In real estate transfers through auction, the tax base is the Cadastre's reference value as of the accrual date. If the acquisition price or the declared value exceeds said value, the higher of the two amounts shall apply. In the absence of a reference value, Article 39 of the RITPAJD shall apply, using the acquisition value as the market value.

The DGT's position has moved from considering the hammer price as the tax base in auctions (V3353-20) to integrating the Cadastre's reference value as the priority criterion (V0893-26). Currently, Cadastre valuation regulations prevail over the acquisition value in determining the tax base.

Turning points

  1. V3353-20

    Establishes that in transfers via public auction, the tax base is the acquisition value, consisting of the hammer price.

  2. V0893-26

    Introduces the Cadastre's reference value as the preferred tax base, displacing the acquisition value as the primary criterion.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9

Apply this to your case

Real-estate taxation (transfer tax)Talk to the team applying this doctrine daily.
Property Purchase CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact