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V0475-25 ·25 March 2025 ·consulta-vinculante Low impact
Tax

Temporary occupation indemnity relates to agricultural activity earnings

A landowner seeks assessment of an indemnity received for temporary occupation of a rural property for electric line installation. The DGT determines that if the land is used for an economic activity, the amount constitutes earnings from economic activities, not immovable capital.

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2025-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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