Skip to content
V1167-25 ·1 July 2025 ·consulta-vinculante Low impact
Tax

Delay compensation and interest taxed as capital gains in general base

A taxpayer asks about the taxation of rental expense compensation and its interest due to delayed property delivery. The DGT determines that both amounts constitute capital gains and must be included in the general tax base.

In 6 key points

How it affects those involved

The ruling clarifies that compensation for delayed property delivery and associated interest are treated as capital gains, affecting the general tax base for taxpayers.

Lifecycle

2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact