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V2480-17 ·3 October 2017 ·consulta-vinculante Medium impact
Tax

Reduction in property purchase price does not constitute income for the buyer

A taxpayer received a discount on the price of a property by settling an outstanding debt early. The DGT ruled that this discount should not be taxed as income in the tax year the reduction was applied.

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2017-10-03PublishedPublished 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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