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V1970-17 ·21 July 2017 ·consulta-vinculante Medium impact
Tax

Refund of share purchase price via court ruling does not constitute income for Personal Income Tax purposes

A taxpayer has requested clarification on the taxation of funds received following a court ruling that annuls a share purchase. The DGT has determined that the restitution of capital does not constitute income, although interest and legal costs are subject to tax.

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2017-07-21PublishedPublished 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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