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A property owner has enquired about the Personal Income Tax (IRPF) treatment of a portion of a court-awarded compensation received by a homeowners' association for window repairs. The Directorate General for Taxes (DGT) has ruled that no capital gain arises if the compensation amount is equivalent to the cost of the repairs.
Cuestión planteada Tratamiento en el IRPF de la indemnización repartida.
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