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V2313-20 ·7 July 2020 ·consulta-vinculante Medium impact
Tax

Refund of undue income via civil liability compensation does not constitute a capital loss

A taxpayer has inquired whether civil liability compensation awarded in a court ruling, which offsets the refund of unduly received income, constitutes a capital loss. The DGT has ruled that it is not a capital loss because the compensation serves to offset the refund of the amount misappropriated.

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2020-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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