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Access binding rulings from the Directorate General of Taxes (DGT). Interpret tax regulations with official criteria from the Spanish Tax Agency.
Free consultation of DGT binding rulings.
Binding rulings from the Directorate General of Taxes (DGT) are official answers to tax questions that establish the interpretative criteria of the Tax Agency. They are binding for the Administration, meaning that if you follow their criteria, the Tax Agency cannot penalize you even if they later change their opinion.
Database of DGT tax consultations
Official doctrine from the Tax Agency
Personal income tax rulings
Value Added Tax rulings
Corporate income tax rulings
Transfer tax, inheritance tax, wealth tax...
How are severance payments taxed according to the DGT?
What does the DGT say about the main residence deduction?
What is the Tax Agency's criteria on stock options?
How to interpret the reinvestment exemption for housing?
What rulings exist about cryptocurrency taxation?
What is the criteria on the rental housing reduction?
Exemptions, deductions, employment income, capital gains...
Tax rates, exemptions, simplified regime, intra-community operations...
Tax base, deductions, related-party transactions, consolidation...
Transfer tax, inheritance tax, wealth tax, fees...
The answers are informative. For complex situations, consult with a professional tax advisor.
To consult the official DGT database, access the AEAT (Spanish Tax Agency) rulings search.
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