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V0527-25 ·28 March 2025 ·consulta-vinculante Low impact
Tax

Compensation from contract termination taxed as general income

A person sold a plot of land to a developer with a termination clause based on breach. After the contract was terminated and the property was recovered, they received compensation; the query asks how this amount is taxed.

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2025-03-28PublishedPublished 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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