Doctrine by topic · DGT Observatory

Onerous Transfers: 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

Refined position High confidence 34 rulings · 2014–2025

Current position

In real estate transfers, the tax base is determined by the Cadastre's reference value. If this does not exist or cannot be certified, the base shall be the highest among the value declared by the interested parties, the agreed price, or the market value. In auctions, the highest between the reference value and the adjudication price or acquisition value is applied.

The DGT's position has focused on the application of the Cadastre's reference value as the preferred tax base. The doctrine has evolved from the general application of the acquisition value towards the integration of the reference value and the definition of supplementary criteria when the latter cannot be certified.

Turning points

  1. V0453-22

    Establishes that the tax base shall be the Cadastre's reference value, unless the acquisition value or the agreed price are higher.

  2. V2436-25

    Specifies that in the absence or impossibility of certifying the reference value, the base shall be the highest among the declared value, the agreed price, or the market value.

Analysis based on 33 of 34 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V5541-26 15 Sept 2026

Acquisition of second-hand property subject to ITPAJD as an onerous transfer

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones onerosasbase imponiblevalor de referenciavalor de mercadoliquidación TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.ATRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.5
Affects CompanyExpat · Non-residentIndividual
V0232-19 5 Feb 2019

The allocation of assets upon dissolution of community property does not constitute a transfer if it is in proportion to the assets, but excesses may be subject to taxation

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
sociedad de ganancialesexceso de adjudicacióntransmisiones onerosastransmisiones lucrativashaber de gananciales TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.2.BTRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2
Affects CompanyExpat · Non-residentIndividual

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