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V1555-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · ganancia patrimonial

Compensation for the compulsory purchase of inherited property is taxed as a capital gain or loss

A taxpayer inquired about the tax treatment of compensation received following the compulsory purchase of a property held through co-ownership via inheritance. The Directorate General for Taxes (DGT) ruled that such compensation generates a capital gain or loss, which must be calculated in accordance with the rules governing transfers by way of gratuitous title.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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