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V2440-20 ·16 July 2020 ·consulta-vinculante Medium impact
Tax

Compensation paid to buyer for latent defects may reduce the property's transfer value

A taxpayer enquired whether funds paid to a buyer following a settlement for latent defects in a property affect the calculation of capital gains or losses. The DGT ruled that such an amount may be considered a reduction in the sale price.

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2020-07-16PublishedPublished 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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