Doctrine by topic · DGT Observatory

Waiver of Rights: 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 · 2014–2024

Current position

The waiver of rights (such as rights of redemption, pre-emption, or lease rights) by an entrepreneur or professional constitutes a provision of services subject to IVA (Value Added Tax) at the general rate of 21 percent. For IRPF (Personal Income Tax), the compensation received for said waiver is treated as a capital gain or loss. For the calculation of the gain, the transfer value is the amount received and the acquisition value is zero.

The DGT's position remains constant regarding the nature of the operation as a provision of services subject to IVA when a professional is involved. The evolution is observed in the technical precision regarding the treatment in IRPF, moving from defining it as a generic change in assets to specifying the calculation of the capital gain through the difference between the transfer value and the acquisition value.

Turning points

  1. V1526-24

    Specifies the calculation of the capital gain in IRPF, establishing that the acquisition value is zero and allowing the deduction of legal fees.

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

Rulings on this topic

10
V0236-18 1 Feb 2018

Compensation for termination of a lease agreement is subject to VAT

SG de Impuestos sobre el Consumo
indemnizaciónresolución de contratorenuncia de derechosprestación de serviciossujeto pasivo LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V1786-14 9 Jul 2014

Compensation for the waiver of tenant rights is subject to VAT

SG de Impuestos sobre el Consumo
prestación de serviciosindemnizaciónrenuncia de derechosempresario o profesionalacto de consumo LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2.b
Affects CompanyExpat · Non-residentIndividual

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