Doctrine by topic · DGT Observatory

Onerous Transfer: 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 30 rulings · 2025–2025

Current position

The acquisition value is composed of the actual purchase amount, investments, improvements, and inherent expenses or taxes, reduced by depreciation. Improvements are works that increase capacity, habitability, or useful life, excluding repair and maintenance expenses. The transfer value is the actual amount of the disposal, deducting inherent expenses and taxes such as municipal capital gains tax, notary fees, registry fees, or energy efficiency certificates.

The DGT's position remains constant regarding the definition of the elements that make up the acquisition and transfer value. The doctrine has progressively refined the distinction between improvements and maintenance expenses, as well as the breakdown of expenses inherent to the transfer. No changes in criteria are observed, but rather an accumulation of technical details regarding which concepts are deductible.

Turning points

  1. V2256-25

    Details the expenses inherent to the transfer, explicitly including municipal capital gains tax, notary fees, registry fees, and energy efficiency certificates.

Analysis based on 28 of 30 rulings with a stated position. Updated 22 July 2026.

Rulings on this topic

24
V1393-26 5 Jun 2026

Sale of a home generates integrated capital gain or loss in savings base

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de adquisiciónvalor de transmisióngastos inherentesbase imponible del ahorro LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.a)
Affects CompanyExpat · Non-residentIndividual
V1332-26 1 Jun 2026

Exemption for sale of habitual home not available after two years

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvivienda habitualexenciónbase imponible del ahorrotransmisión onerosa LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.4.b
Affects CompanyExpat · Non-residentIndividual
V1215-26 22 May 2026

Land and construction costs can be included in property acquisition value

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónganancia patrimonialgastos inherentesobras de construcciónbase imponible del ahorro LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 35
Affects CompanyExpat · Non-residentIndividual
V1188-26 20 May 2026

Shareholding determines homogeneity and attribution of capital gains

SG de Impuestos sobre la Renta de las Personas Físicas
valores homogéneostitularidad dominicalganancias patrimonialescotitularidadrégimen económico matrimonial LIRPF — Ley 35/2006 del IRPF art. 11.1LIRPF — Ley 35/2006 del IRPF art. 11.5
Affects CompanyExpat · Non-residentIndividual
V0933-26 27 Apr 2026

Exemption for habitual residence not applicable to rented property portion

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualexenciónganancia patrimonialtransmisión onerosarégimen de gananciales LIRPF — Ley 35/2006 del IRPF art. 33.4.bLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual

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