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V2463-25 11 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Indemnifications for renouncing legal claims against a bank are treated as integrated capital gains

A taxpayer asks about the tax treatment of a sum received after entering into a transactional agreement with a bank to waive claims on certain assets. The DGT responds that such amount must be taxed as integrated capital 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 exercise 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 for the waiver of initiating actions or claims is classified as a capital gain as it produces an alteration in the composition of the assets. Since it does not derive from a transfer, the amount is quantified by the total received without any reductions. Finally, as it is not a gain from a transfer, it is considered general income and must be included in the general taxable base.

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