Doctrine by topic · DGT Observatory

Market 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 · 2014–2021

Current position

Assets acquired through inheritance or donation are depreciable if the acquirer continues the economic activity. The acquisition value for depreciation purposes shall be the market value plus the expenses and taxes inherent to the acquisition. In the case of the license, the transfer generates a capital gain or loss based on the difference between the transfer value and the book value.

The DGT's position has remained constant since 2014. All rulings confirm that, in gratuitous acquisitions, the depreciation base is the market value increased by expenses and taxes. No changes are observed in the doctrine applied to this concept.

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

Rulings on this topic

10

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