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V0266-21 ·16 February 2021 ·consulta-vinculante Medium impact
Tax

Penal deposits received by the seller are included in the general taxable base for Personal Income Tax

A person sells a property using penal deposits, but the sale is not completed due to the buyer's fault. The inquiry asks how the deposits retained by the seller are taxed.

In 6 key points

Lifecycle

2021-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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