Doctrine by topic · DGT Observatory

Resolutory Condition: 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 35 rulings · 2014–2026

Current position

The recovery of ownership through the resolution of a contract does not constitute a new onerous transfer of assets, but rather the restitution of the item. If the recovery is formalized through a public deed, it is taxed under the modality of documented legal acts. If it is proven through a court judgment without a deed, there is no liability for any tax.

The DGT's position remains constant regarding the nature of the recovery of ownership, which is not a new onerous transfer. The evolution focuses on the precision regarding the liability for the tax on documented legal acts depending on whether the recovery is formalized through a public deed or a court judgment.

Turning points

  1. V1071-21

    Specifies that recovery through judicial resolution without a deed is not subject even to the documented legal acts fee.

Analysis based on 34 of 35 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V5184-26 17 Jul 2026

Exemption depends on date risks and benefits are transferred

SG de Impuestos sobre las Personas Jurídicas
exencióntransmisión de participacionesriesgos y beneficiosbaja contablecondición resolutoria LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V5183-26 17 Jul 2026

Transmission date for positive income exemption depends on accounting write-down date

SG de Impuestos sobre las Personas Jurídicas
exención de rentasbaja de activos financierosriesgos y beneficioscondición resolutoriaparticipación significativa LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V0822-26 14 Apr 2026

Death grant taxed as succession and accumulable if within 4 years

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
donación mortis causatítulo sucesorioacumulación de donacionesdevengocondición resolutoria LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1 a)LISD — Ley 29/1987 de Sucesiones y Donaciones art. 24.1
Affects CompanyExpat · Non-residentIndividual
V0104-26 21 Jan 2026

IVA in property swap cannot be included in acquisition value

SG de Impuestos sobre la Renta de las Personas Físicas
mayor valor de adquisicióncondición resolutoriaganancia patrimonialpermutagastos inherentes LIRPF — Ley 35/2006 del IRPF art. 33LIRPF — Ley 35/2006 del IRPF art. 35
Affects CompanyExpat · Non-residentIndividual
V3299-23 26 Dec 2023

No procedure for VAT correction without final judicial resolution

SG de Impuestos sobre el Consumo
condición resolutoriarectificación de cuotabase imponibleresolución firmeineficacia de la operación LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0691-22 30 Mar 2022

Deeds for purchasing homes under construction will be subject to Stamp Duty

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
actos jurídicos documentadoscondición resolutoriacontenido valuablebase imponibletransmisiones empresariales TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.3TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 10
Affects CompanyExpat · Non-residentIndividual
V1071-21 23 Apr 2021

Recovery of ownership through contract rescission is not subject to transfer tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones patrimoniales onerosasrecuperación del dominiocondición resolutoriaactos jurídicos documentadosresolución de contrato TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.aTRITPAJD — RDLeg 1/1993 de ITP y AJD art. 30.1
Affects CompanyExpat · Non-residentIndividual
V0764-19 8 Apr 2019

Recovery of property through contract rescission is subject to Stamp Duty

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
condición resolutoriatransmisiones patrimoniales onerosasactos jurídicos documentadosrecuperación del dominioresolución de contrato TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 57.1
Affects CompanyExpat · Non-residentIndividual

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