MEDIUM
FISCAL No capital gain or loss if insurance payout matches repair costs
Technical details
Summary
A landlord inquired whether insurance compensation received after paying repair costs was taxable under personal income tax. The DGT states that no capital gain or loss arises when the insurance payout equals the repair costs.
In 6 key points
How it affects those involved
No capital gain or loss arises when insurance compensation exactly matches repair expenses.
Lifecycle
2025-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.