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V0614-14 ·6 March 2014 ·consulta-vinculante Medium impact
Tax

Compensation for lost rental income is taxed as income from real estate capital

A commercial property owner receives compensation for the loss of rental income caused by water leaks. The DGT has ruled that this amount is not an exemption for personal injury, but must be taxed in the same manner as the income it replaces.

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2014-03-06PublishedPublished 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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