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V1182-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Sale of a parking usage right may result in an undeductible patrimonial loss

A taxpayer asks whether the sale of a parking space usage right results in a patrimonial loss for income tax. The DGT states that the acquisition value must be proportionally reduced by the time elapsed and that consumption-related losses are not deductible.

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2025-07-01PublishedPublished 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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