Doctrine by topic · DGT Observatory

Ex Tunc Effects: 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 10 rulings · 2014–2025

Current position

The revocation of a donation does not constitute a new legal transaction subject to Inheritance and Gift Tax (ISD) if civil law allows for total annulment with retroactive effects (ex tunc). If annulment is not legally possible and a mutual agreement resolution is chosen, it is considered a new transfer subject to tax. In the scope of Personal Income Tax (IRPF), the resolution of contracts due to the breach of a resolutory condition allows for the rectification of tax returns by returning to the pre-existing legal state.

The DGT's position remains constant in the distinction between civil annulment with ex tunc effects and resolution by mutual agreement. The 2014 and 2024 rulings agree that legal revocation is not a new taxable event. The 2019 and 2021 rulings reinforce the application of retroactivity to avoid taxation on wealth alterations that cease to exist.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V2111-24 27 Sept 2024

Revocation of a donation is not a new taxable event if civilly annulled

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
revocación de donaciónhecho imponiblenegocio jurídicoresolución de mutuo acuerdoefectos ex tunc LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.bRD 1629/1991 (Reglamento ISD)
Affects CompanyExpat · Non-residentIndividual
V0229-19 4 Feb 2019

Renouncing an inheritance should not trigger Wealth Tax or Income Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
repudiación de herenciahecho imponibletitularidad jurídicaganancia patrimonialherencia yacente LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 28.1
Affects CompanyExpat · Non-residentIndividual

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