Skip to content
V0023-25 ·9 January 2025 ·consulta-vinculante Medium impact
Tax

Payment of a breach indemnity constitutes a patrimonial loss in personal income tax

A taxpayer inquired whether payment of an indemnity for breaching a non-competition clause and no-capture clause in a share purchase agreement could be considered a patrimonial loss. The DGT confirms that such a loss is indeed a computable patrimonial loss in the general tax base.

In 6 key points

Lifecycle

2025-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact