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V2109-25 ·6 November 2025 ·consulta-vinculante Medium impact
Tax

Income and penalties from contract breaches may be treated as capital gains

A taxpayer received a fee for opening a bank account and later incurred a penalty for breaching the contract terms. The DGT determines that the fee must be declared as capital gains and the penalty may also be included as such in the relevant declaration.

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2025-11-06PublishedPublished 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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