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MEDIUM
FISCAL

Judicial indemnity interest taxed as patrimonial gain

V0729-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0729-25
Published
22 Apr 2025

Summary

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.

In 6 key points

Lifecycle

2025-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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