Doctrine by topic · DGT Observatory

Indemnities: 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

Stable position Medium confidence 14 rulings · 2014–2026

Current position

Indemnities for the deprivation of assets or rights in urban planning processes do not constitute consideration for services and are not subject to IVA (Value Added Tax). Regarding IRPF (Personal Income Tax), indemnities for the cancellation of professional services are classified as income from professional activities. For the calculation of turnover under the objective estimation method, indemnities do not count towards determining the excluding magnitude, but must be included for the calculation of the prior net income.

The DGT's position is heterogeneous because the queries address different natures of the indemnity. A constant line is maintained regarding IVA for urban planning processes, declaring that there is no consideration for services. In IRPF, the doctrine has diversified to address the classification of professional income and its treatment in the calculation of the objective estimation.

Turning points

  1. V2001-22

    Specifies the treatment of indemnities in the objective estimation method, indicating that they do not count towards the excluding magnitude but do count towards the prior net income.

Analysis based on 12 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V0040-26 13 Jan 2026

Workhandover liability assumption subject to VAT and deductible under conditions

SG de Impuestos sobre las Personas Jurídicas
subrogación laboralindemnizacionesdeducción de cuotasdevengojustificación documental LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V1560-17 19 Jun 2017

Tax treatment of the refund of undue taxes and associated interest

SG de Impuestos sobre las Personas Jurídicas
imputación temporaldevengodevolución de impuestosintereses de demoraindemnizaciones LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V1599-15 26 May 2015

FOGASA payments must be recorded in the period they accrue, not when received

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasimputación temporalcriterio de devengocriterio de cajafogasa LIRPF — Ley 35/2006 del IRPF art. 14.1 b)LIS Texto Refundido Ley del Impuesto sobre Sociedades
Affects CompanyExpat · Non-residentIndividual

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