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V2975-20 ·5 October 2020 ·consulta-vinculante Medium impact
Tax

Compensation for the termination of an administrative concession constitutes a capital gain or loss

A taxpayer has enquired about the tax treatment of compensation received following the termination of a public works concession and the reversion of facilities to the local council. The Directorate General for Taxes (DGT) has ruled that this amount must be recorded as a capital gain or loss.

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Lifecycle

2020-10-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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