Doctrine by topic · DGT Observatory

Contractual termination: 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

Refined position High confidence 17 rulings · 2014–2026

Current position

Contractual termination and the definitive non-payment of the debt that extinguishes part of the credit allow for the modification of the tax base pursuant to Article 80.Two of Law 37/1992. The taxpayer must rectify the output VAT (IVA) amounts if the invoice was issued within one year from the accrual. The four-year period to carry out the rectification is calculated from the moment the circumstances motivating the modification occur.

The position has evolved from an approach focused on the regularization of Personal Income Tax (IRPF) due to retroactive effects (V1568-14) and the classification of capital losses (V0483-16), towards a technical application of the modification of the tax base in VAT (IVA) (V0233-22). The most recent rulings consolidate contractual termination as a cause for the modification of the tax base and specify the rectification periods.

Turning points

  1. V0233-22

    Introduces the classification of termination due to definitive non-payment as a cause for the modification of the tax base pursuant to Article 80.Two of Law 37/1992.

  2. V0255-25

    Specifies that the rectification of tax amounts is possible provided that the invoice was issued within one year from the accrual.

Analysis based on 17 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
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
V2172-20 29 Jun 2020

Contract rescission triggers capital gains tax under penalty clause

SG de Impuestos sobre la Renta de las Personas Físicas
resolución contractualcláusula penalganancia patrimonialefecto retroactivopacto comisorio LIRPF — Ley 35/2006 del IRPF art. 14.2.aLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual

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