A highly efficient iridium(III)-catalyzed C–H activation/tandem Grignard-type [3 + 2] annulation process was developed for the synthesis of novel spirocyclic phosphoramide derivatives. Compared with other transition-metal catalysts, [Cp*IrCl2]2 exhibited favorite efficiency and best selectivity in this cascade reaction. The strategy could be applied to further construct more complex heterocyclic compounds.