Doctrine by topic · DGT Observatory

Renunciation of the Regime: 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 High confidence 8 rulings · 2014–2025

Current position

The renunciation of special VAT (IVA) or Personal Income Tax (IRPF) regimes must be carried out in accordance with the deadlines and formalities established by the specific regulations. In the case of SOCIMI, the three-year prohibition on returning to the regime does not apply if the renunciation was made within the deadlines of the first transitional provision and the situation was regularized. For the regime of displaced workers, renunciation is only possible in November and December.

The DGT's position remains stable regarding the application of deadlines and formalities for renunciations. No doctrinal change is observed, but rather an application of specific criteria for different regimes (agricultural VAT, SOCIMI, displaced workers, or group entities). The rulings simply delimit the rules for each case without altering the nature of the renunciation.

Turning points

  1. V0582-24

    Clarifies that the three-year prohibition on returning to the SOCIMI regime does not apply if the renunciation was carried out within the deadline of the first transitional provision.

Analysis based on 7 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V0350-22 24 Feb 2022

Inability to amend tax regime choice for displaced workers

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de trabajadores desplazadosrectificación de autoliquidacionesrenuncia al régimenopciones tributariasresidencia fiscal LGT — Ley 58/2003 General Tributaria art. 119.3LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0158-21 3 Feb 2021

Simplified VAT scheme applicable to other coffee shop and bar activities

SG de Impuestos sobre el Consumo
régimen simplificadoestimación objetivaimpuesto sobre el valor añadidoepígrafe iaerenuncia al régimen LIVA — Ley 37/1992 del IVA art. 122.1RIVA — RD 1624/1992, Reglamento del IVA art. 37
Affects CompanyExpat · Non-residentIndividual

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