diff --git a/gcc/testsuite/c-c++-common/cpp/va-opt-10.c b/gcc/testsuite/c-c++-common/cpp/va-opt-10.c
new file mode 100644
index 000000000000..f810b429dd61
--- /dev/null
+++ b/gcc/testsuite/c-c++-common/cpp/va-opt-10.c
@@ -0,0 +1,18 @@
+/* PR preprocessor/105732 */
+/* { dg-do compile } */
+/* { dg-options "-std=gnu99" { target c } } */
+/* { dg-options "-std=c++20" { target c++ } } */
+
+#define m1(p1, p2, p3) p3
+#define m2(p1, ...) 1##__VA_OPT__(foo)
+#define m3(...) m1(1, 2, m2)
+#define m4(p1, ...) 1 __VA_OPT__()
+#define m5(...) m1(1, 2, m4)
+#if m3(,)(,)
+#else
+#error
+#endif
+#if m5(,)(,)
+#else
+#error
+#endif
diff --git a/libcpp/expr.cc b/libcpp/expr.cc
index 78c5c3eeb106..a02290471aeb 100644
--- a/libcpp/expr.cc
+++ b/libcpp/expr.cc
@@ -1366,6 +1366,10 @@ _cpp_parse_expr (cpp_reader *pfile, bool is_if)
 	    op.op = CPP_UMINUS;
 	  break;
 
+	case CPP_PADDING:
+	  lex_count--;
+	  continue;
+
 	default:
 	  if ((int) op.op <= (int) CPP_EQ || (int) op.op >= (int) CPP_PLUS_EQ)
 	    SYNTAX_ERROR2_AT (op.loc,