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V1114-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

Cancellation of property sale requires repayment of tax deduction and taxation of compensation and interest as capital gains

Taxpayers judicially rescinded a property purchase due to a lack of licence. The DGT has issued a ruling on how the restitution of the purchase price, compensation for damages, and legal interest must be taxed.

In 6 key points

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2019-05-21PublishedPublished 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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