Doctrine by topic · DGT Observatory

Average Tax Rate: 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 8 rulings · 2015–2025

Current position

Exempt income that does not have a regulatory provision for progressive application, such as meal vouchers or certain indemnities, is not included when calculating the average tax rate. Conversely, exempt income with progressive application, such as pensions under double taxation treaties, is added to the base to determine said rate. In the consolidation of full ownership following a donation of bare ownership, the average tax rate in force at the time of the dismemberment of ownership is applied.

The DGT maintains differentiated criteria depending on the nature of the exemption: it distinguishes between exempt income with progressive application and those that do not affect the calculation of the average rate. Regarding the donation of bare ownership, the position has been constant since 2015 by requiring the application of the average tax rate from the dismemberment. No doctrinal change is observed, but rather an application of specific rules for different cases of exemption and dismemberment of ownership.

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

Rulings on this topic

8

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