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V0994-20 ·22 April 2020 ·consulta-vinculante Medium impact
Tax

Compensation for tax advisor negligence is taxed as a capital gain and is not exempt

A taxpayer received €15,000 in compensation for economic losses following an error by their tax advisor. The DGT has ruled that this amount does not qualify for the exemption for personal injury, but is instead a capital gain subject to taxation.

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2020-04-22PublishedPublished 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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