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V2019-20 ·19 June 2020 ·consulta-vinculante Medium impact
Tax

Settlement payment to resolve property ownership dispute increases property acquisition value

A taxpayer paid 55,000 euros to an ex-spouse via a court agreement to resolve the ownership of a property. The DGT has ruled that this amount must be included in the property's acquisition value for the calculation of future capital gains or losses.

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2020-06-19PublishedPublished 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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