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V3318-20 ·6 November 2020 ·consulta-vinculante Medium impact
Tax

Repayment of housing advances is non-taxable, while compensatory interest is treated as capital gains

A taxpayer inquired about the taxation of a refund of funds paid to a developer, along with interest and legal costs following a court ruling. The Tax Agency clarified that the repayment of the principal does not generate a gain, whereas compensatory interest and legal costs are subject to specific tax treatments.

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2020-11-06PublishedPublished 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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