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Proven Value: 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 10 rulings · 2014–2026

Current position

The acquisition value consists of the actual purchase amount plus expenses, taxes, and investments. In acquisitions through inheritance, it is the declared value or the proven value in the Inheritance and Gift Tax (ISD), not exceeding the market value, plus the inherent expenses and taxes. If the Autonomous Community performs a value verification in the Transfer Tax (ITP) and establishes a higher value, this must be taken as the actual acquisition amount according to the jurisprudence of the Supreme Court.

The DGT's position has shifted from focusing on the comparison of expert reports for value verification to integrating the jurisprudence of the Supreme Court regarding the ITP. Currently, the criterion recognizes that a value verified by the Autonomous Community in the ITP must be applied as the acquisition value in the Personal Income Tax (IRPF). The doctrine remains constant regarding the composition of the acquisition value by adding expenses and taxes.

Turning points

  1. V2613-23

    Incorporates the jurisprudence of the Supreme Court to establish that, if the Autonomous Community performs a value verification of the ITP and determines a higher one, this must be used as the actual acquisition amount.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0570-26 11 Mar 2026

Acquired property value set by autonomous community after ITP review

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónganancia patrimonialimpuesto sobre transmisiones patrimonialesimporte realvalor comprobado LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V1953-16 6 May 2016

The highest of three values must be applied for property valuation in Wealth Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
valor catastralvalor de adquisiciónvalor comprobadobase imponibledevengo LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 10.UnoLIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 29
Affects CompanyExpat · Non-residentIndividual

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