Doctrine by topic · DGT Observatory

Nullity: 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 15 rulings · 2014–2026

Current position

The exemption in the Tax on Documented Legal Acts (IAJD) due to rectification only applies if the deed's exclusive purpose is to remedy the ineffectiveness of previous acts affected by a defect implying their non-existence or nullity. The mutual termination of contracts does not allow for a tax refund and is considered a new legal transaction subject to taxation via onerous asset transfers. To avoid tax accrual, nullity must be irrefutably proven before the Administration.

The DGT's position remains constant in distinguishing between nullity due to an original defect and termination by mutual agreement. Rulings confirm that rectification is only exempt if actual non-existence or nullity exists, treating any other rectification as a swap. The requirement for irrefutable proof is reinforced to prevent the taxation of new acts.

Turning points

  1. V1900-21

    Establishes that rectification due to error in corpore does not constitute a new transaction and does not trigger tax accrual, provided that nullity is irrefutably proven.

  2. V1022-26

    Clarifies that termination by mutual agreement prevents a tax refund and requires taxation for the new act as an onerous transfer.

Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V1022-26 6 May 2026

No refund of tax if sale contract resolved by mutual agreement

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
mutuo acuerdoresolución contractualhecho imponibledevolución de impuestostransmisiones patrimoniales TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2
Affects CompanyExpat · Non-residentIndividual
V1663-15 28 May 2015

Correcting a property description error may be taxed as a barter

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
rectificación de errorpermutaactos jurídicos documentadostransmisiones patrimonialesnulidad TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 2.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.A
Affects CompanyExpat · Non-residentIndividual

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