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V3261-20 ·30 October 2020 ·consulta-vinculante Medium impact
Tax

Loss of penitential deposits is included as general income in the year of withdrawal

A query was raised regarding the tax treatment of withdrawing from a sale by paying an agreed amount. The DGT ruled that the loss of deposits constitutes a capital loss that must be included in the general tax base.

In 6 key points

Lifecycle

2020-10-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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