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MEDIUM
FISCAL

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

V1620-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1620-25
Published
15 Sept 2025

Summary

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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