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V1948-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Tax treatment of moral damages and construction defects indemnities

The consultant asks about the tax treatment of two judicial indemnities: one for moral damages and another for building defects. The DGT states that the moral damages indemnity is exempt, while the construction defects indemnity is treated as patrimonial gain or loss.

In 6 key points

How it affects those involved

Moral damages indemnities are tax-exempt; construction defects indemnities are classified as patrimonial gains or losses.

Lifecycle

2025-10-15PublishedPublished 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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