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V2524-17 ·5 October 2017 ·consulta-vinculante Medium impact
Tax

Compensation for failure to enforce a judgment is taxed as a capital gain in Personal Income Tax

A member of a homeowners' association received compensation from a local council due to the impossibility of enforcing a demolition order. The Directorate General for Taxes (DGT) has ruled that this amount constitutes a capital gain that must be taxed within the general tax base.

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2017-10-05PublishedPublished 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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