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V0890-19 ·24 April 2019 ·consulta-vinculante Medium impact
Tax

Compensation for financial loss resulting from professional negligence is taxed as capital gains

A taxpayer inquired whether compensation received due to their lawyer's negligence could be considered tax-exempt income. The DGT ruled that, as the compensation pertains to financial loss rather than personal injury, the amount must be taxed as a capital gain.

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2019-04-24PublishedPublished 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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