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V0746-25 ·28 April 2025 ·consulta-vinculante Medium impact
Tax

Insurance payout treated as patrimonial gain, not capital income

A taxpayer inquired about the tax treatment of a disease insurance indemnity received after a judicial process. The DGT determines that the amount constitutes a patrimonial gain and that judicial costs are not deductible.

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2025-04-28PublishedPublished 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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