Doctrine by topic · DGT Observatory

Ownership: 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

Settled doctrine High confidence 50 rulings · 2014–2026

Current position

The obligation to file Form 720 arises when the subject is the owner of assets or rights abroad. In the case of accounts, the obligation persists if the joint balances exceed 50,000 euros and, in subsequent years, if the balance increases by more than 20,000 euros compared to the last declaration. If ownership is lost during the fiscal year, the date of termination and the balance on that date must be reported.

The DGT's position remains constant in defining the obligation based on effective ownership. Clarifications have been integrated regarding the loss of owner status during the year and the balance increase thresholds for subsequent years. The doctrine confirms that the obligation arises with ownership and extends to those who held it at any time during the fiscal year.

Turning points

  1. V1355-16

    Establishes that the obligation extends to anyone who has been an owner at any time during the year and has lost said status, having to report the date of termination.

  2. V3551-20

    Introduces the rule that in subsequent years, the declaration is mandatory if the joint value increases by more than 20,000 euros compared to the last declaration.

Analysis based on 48 of 50 rulings with a stated position. Updated 15 September 2026.

Rulings on this topic

24
V5304-26 28 Jul 2026

Home ownership investment deduction limited to ownership percentage

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitoriotitularidadproindivisoparte alícuota LIRPF — Ley 35/2006 del IRPF art. 68.1.1LIRPF — Ley 35/2006 del IRPF art. disposición transitoria decimoctava
Affects CompanyExpat · Non-residentIndividual
V1051-26 13 May 2026

Requirement to report foreign property and accounts in Model 720 under specific conditions

SG de Tributos
modelo 720bienes en el extranjeroganancia patrimonialrendimientos del capital inmobiliarioobligación de información LGT — Ley 58/2003 General Tributaria art. disposición adicional decimoctavaRGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 42 bis
Affects CompanyExpat · Non-residentIndividual
V0970-26 29 Apr 2026

Co-owners can claim energy rehabilitation deduction proportionally to their share

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por obras de rehabilitación energéticaeficiencia energéticacopropiedadcertificado de eficiencia energéticatitularidad LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 105
Affects CompanyExpat · Non-residentIndividual
V0097-26 20 Jan 2026

Energy efficiency deduction based on ownership percentage

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacopropiedadtitularidadvivienda habitualcertificado de eficiencia energética LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 105
Affects CompanyExpat · Non-residentIndividual
V0912-25 26 May 2025

Imputation of property rental income to holders of beneficial rights

SG de Impuestos sobre la Renta de las Personas Físicas
imputación de rentas inmobiliariasderechos reales de disfrutelegatariovalor catastraltitularidad LIRPF — Ley 35/2006 del IRPF art. 85.1LIRPF — Ley 35/2006 del IRPF art. 85.2
Affects CompanyExpat · Non-residentIndividual
V0615-25 1 Apr 2025

No obligation to report foreign property until ownership is acquired

SG de Tributos
declaración informativabienes inmuebles en el extranjerotitularidadderechos sobre bienes inmueblesobligación de informar RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 54 bisLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2245-24 21 Oct 2024

Co-owners may claim energy efficiency tax relief according to their ownership share

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacopropietariotitularidadvivienda unifamiliarcertificado de eficiencia energética LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2041-24 23 Sept 2024

Energy efficiency tax deduction unavailable if taxpayer is not the property owner

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticavivienda habitualvivienda arrendadacertificado de eficiencia energéticarehabilitación energética LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V1150-24 23 May 2024

Co-owners may claim energy efficiency tax deductions according to their ownership share

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacopropiedadtitularidadcertificado de eficiencia energéticabase máxima anual LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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