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MEDIUM
FISCAL

Damages for hidden defects may reduce capital gain

V2439-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2439-25
Published
11 Dec 2025

Summary

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.

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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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