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V1620-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Reimbursements from VPO property disqualifications do not count in acquisition or transfer value

The DGT confirms that reimbursements from VPO property disqualifications are not included in acquisition or transfer values and are treated as patrimonial losses.

In 6 key points

Lifecycle

2025-09-15PublishedPublished 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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