Doctrine by topic · DGT Observatory

Lucrative Effect: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2021

Current position

The refund of tax only proceeds in the event of a final judicial or administrative nullity, rescission, or termination that does not generate lucrative effects. To avoid the lucrative effect, interested parties must prove the reciprocal return of benefits according to article 1295 of the Civil Code. If the termination is by mutual agreement, there is no right to a refund and it is considered a new taxable event. In the case of IVA (Value Added Tax), the termination is treated as a rectification of the tax base through a credit note.

The DGT's position remains constant in requiring a final resolution and the absence of lucrative effects to allow for a refund. The doctrine has clarified the concept of lucrative effect, requiring proof of the reciprocal return of benefits to avoid partial settlement for the use of the asset. The refusal of a refund in cases of mutual agreement is maintained.

Turning points

  1. V2552-21

    Establishes that to avoid the lucrative effect, the performance of the reciprocal returns under article 1295 of the Civil Code must be justified.

Analysis based on 8 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8
V2552-21 21 Oct 2021

Tax refund possible following deed annulment due to self-dealing prohibition

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
devolución de ingresos indebidosnulidad de contratoefecto lucrativoautocontrataciónusufructo temporal TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 57.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 57.2
Affects CompanyExpat · Non-residentIndividual
V0854-15 17 Mar 2015

Tax refund not permitted following renunciation of a building permit

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
actos jurídicos documentadosdeclaración de obra nuevarenuncia de licenciadevolución de cuotasbase imponible 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
V0475-14 21 Feb 2014

Mutual termination of a contract is considered a new taxable event

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
resolución de contratomutuo acuerdotransmisiones patrimoniales onerosasactos jurídicos documentadosefecto lucrativo TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 10
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Real-estate taxation (transfer tax)Talk to the team applying this doctrine daily.
Property Purchase CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact