Skip to content
V1510-24 ·20 June 2024 ·consulta-vinculante Medium impact
Tax

Tax treatment of compulsory purchase compensation depends on ownership at the time of occupation

Consultants purchased a property under an agreement to receive 50% of the compensation from the compulsory purchase of community land. The DGT clarifies that any capital gain or loss must be attributed to the person who held ownership at the time the property was occupied.

In 6 key points

Lifecycle

2024-06-20PublishedPublished 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