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A homeowners' association has requested clarification regarding the taxation of judicial compensation for construction defects. The Directorate General of Taxes (DGT) has ruled that no capital gain is generated if the amount received corresponds to the cost of repairs already carried out or to be undertaken.
Cuestión planteada Aplicación de una indemnización percibida judicialmente para la reparación de los defectos de construcción de una edificación.
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