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V0543-22 ·18 March 2022 ·consulta-vinculante Medium impact
Tax

Judicial indemnity classified as patrimonial gain, no deductions allowed

A Danish resident asks whether a judicial indemnity for negligent tax advice can be excluded from patrimonial income where it coincides with previously paid taxes. The DGT states that the indemnity is a patrimonial gain and that prior expenses or taxes cannot be treated as losses.

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2022-03-18PublishedPublished 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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