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V3280-23 ·21 December 2023 ·consulta-vinculante Medium impact
Tax

Penalty deposits are attributed to the tax period in which the property sale is formalised

A taxpayer asks whether the receipt of €20,000 in penalty deposits must be declared in 2023. The DGT rules that this amount forms part of the sale price and must be taxed when the transfer of the property occurs.

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2023-12-21PublishedPublished 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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