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MEDIUM
FISCAL

Real estate commission for a failed purchase not a patrimonial loss

V0779-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0779-25
Published
5 May 2025

Summary

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.

In 5 key points

Lifecycle

2025-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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