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A taxpayer requested clarification on the taxation of a court-awarded compensation intended to recover a stock investment, including legal interest. The Directorate General for Taxes (DGT) ruled that both the recovered investment amount and the compensatory interest are classified as capital gains.
Cuestión planteada Tributación de la indemnización percibida (reintegro del 100% de su inversión, más los intereses recibidos).
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