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V0355-20 ·14 February 2020 ·consulta-vinculante Medium impact
Tax

Damages compensation is treated as a capital gain in the year the judgment becomes final

A taxpayer asks how to tax compensation received from a court ruling for damages resulting from the negligent management of their pension plan. The DGT rules that this constitutes a capital gain which must be attributed to the tax year in which the judgment becomes final.

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Lifecycle

2020-02-14PublishedPublished 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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