Skip to content
V2439-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Damages for hidden defects may reduce capital gain

A taxpayer asks whether payment to buyers to repair hidden defects in a property affects capital gain. The DGT responds that it may be considered a price reduction if the defects and their link to the payment are proven.

In 6 key points

Lifecycle

2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact