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V0729-25 ·22 April 2025 ·consulta-vinculante Medium impact
Tax

Judicial indemnity interest taxed as patrimonial gain

The consultant asks how judicial indemnity interests are taxed. The DGT responds that, as damages and losses interest, they must be taxed as patrimonial gains included in the general tax base.

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2025-04-22PublishedPublished 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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