MEDIUM
FISCAL

Civil liability indemnity from unlawful property sale taxed as patrimonial gain

V0914-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0914-25
Published
26 May 2025

Summary

An heir asks whether an indemnity received after a conciliation process for the unlawful sale of a deceased ancestor's property is taxable in ISD or IRPF. The DGT confirms it is not taxable in ISD and must be taxed in IRPF as a patrimonial gain.

In 6 key points

Lifecycle

2025-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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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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