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V2463-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Indemnifications for renouncing legal claims against a bank are treated as integrated capital gains

A taxpayer asks about the tax treatment of a sum received after entering into a transactional agreement with a bank to waive claims on certain assets. The DGT responds that such amount must be taxed as integrated capital gain within the general tax base.

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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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