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V2451-25 11 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Transactional settlement indemnities taxed as integrated patrimonial gain

A taxpayer asks about the tax treatment of a sum received from a bank after entering into an agreement to waive claims on shares. The DGT responds that the amount must be taxed as integrated patrimonial gain within the general tax base.

The question raised

The question raised by the taxpayer refers to the tax treatment of the amounts received from the banking entity as a consequence of having entered into the settlement agreement offered by the latter and, consequently, having waived the right to bring actions or claims against the credit institution related to any of the aspects or circumstances of the previously mentioned CDAs.

The DGT's ruling

The amount received through a settlement agreement involving the waiver of actions or claims is classified as a capital gain, as it results in a change in the composition of the assets. Since it does not derive from a transfer, the amount is quantified by the total received as compensation. Finally, this gain must be included in the general tax base as it is considered general income.

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