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V1540-20 ·22 May 2020 ·consulta-vinculante Medium impact
Tax

Compulsory expropriation of a property does not exempt capital gains from Personal Income Tax (IRPF)

The inquirer asks whether the tax exemption provided for in the Compulsory Expropriation Act allows them to avoid declaring the change in assets for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) responds that such exemption only applies to taxes levied on the payment of the price and does not affect IRPF.

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2020-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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