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V1973-17 ·21 July 2017 ·consulta-vinculante Medium impact
Tax

Capital restitution due to contract nullity is non-taxable, but compensatory interest constitutes capital gains

Heirs recover funds from a share purchase that was judicially annulled. The DGT clarifies that the return of capital is not considered income, but the legal interest received is taxed as capital gains within the savings tax base.

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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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