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MEDIUM
FISCAL

Civil liability compensation taxed as patrimonial gain or loss

V0889-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0889-25
Published
23 May 2025

Summary

The consultant asks how to tax a €63,000 compensation received after a judicial process for the appropriation of an inherited property. The DGT determines that, as there was no transfer of the property, the amount constitutes a patrimonial gain or loss to be included in the general tax base.

In 6 key points

Lifecycle

2025-05-23PublishedPublished 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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