N-Phthalimido-N-acylnitrenium ions are generated from N-acylaminophthalimides, a new class of precursors, by treatment with hypervalent iodine compounds (PIFA and HTIB). In HFIP, the nitrenium ions undergo intramolecular electrophilic substitution reactions to afford N-aminonitrogen heterocycles in high yields. In TFEA, spirodienones bearing the 1-azaspiro[4.5]decane skeleton are obtained by treatment of N-phthalimido-3-(4-halogenophenyl)propanamides with HTIB as a result of ipso attack of the intermediate nitrenium ion. Similarly, using PIFA in TFEA, ipso cyclization of unactivated benzenoid compounds occurs to afford spirodiene derivatives. This involves loss of aromaticity despite the absence of other activating substituents on the phenyl group.