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V0779-25 ·5 May 2025 ·consulta-vinculante Medium impact
Tax

Real estate commission for a failed purchase not a patrimonial loss

The consultant asks whether the portion of real estate commission not refunded after withdrawing from a purchase can be considered a patrimonial loss. The DGT responds that this payment constitutes consumption income and not a patrimonial loss.

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2025-05-05PublishedPublished 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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