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V1800-17 ·10 July 2017 ·consulta-vinculante Medium impact
Tax

Compensation for non-pecuniary damage is exempt, but pecuniary damage is taxed as capital gains or losses

A taxpayer received compensation from a local council for damages resulting from a planning violation that necessitated the demolition of part of their home. The DGT has determined that only the portion for non-pecuniary damage is exempt, while the remainder is taxed according to its nature.

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2017-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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