Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The legal acquisition of a property occurs with the tradition or delivery of the thing, which can be evidenced by the handing over of keys or the execution of a public deed. The capital gain or loss must be imputed in the tax period in which the delivery of the assets takes place. In installment operations, to apply the proportional imputation of income, the period between the delivery and the maturity of the final installment must be greater than one year.
The DGT's position remains constant in requiring the concurrence of title and mode for the transfer of ownership. The rulings confirm that the date of the change in assets is the date of the effective delivery of the thing and not that of the private contract. No changes in criterion are observed, but rather a reiteration of the application of the rules of tradition to determine exemption periods and the imputation of income.
Analysis based on 29 of 29 rulings with a stated position. Updated 24 September 2026.