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MEDIUM
FISCAL

Insurance payout treated as patrimonial gain, not capital income

V0746-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0746-25
Published
28 Apr 2025

Summary

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.

In 6 key points

Lifecycle

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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