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V1836-24 ·1 August 2024 ·consulta-vinculante Medium impact
Tax

No capital gains tax if compensation for construction defects is used entirely for repairs

A taxpayer inquired about the tax treatment of judicial compensation received for construction defects in their home. The DGT ruled that a capital gain only arises if the amount received exceeds the cost of the repairs carried out.

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2024-08-01PublishedPublished 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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