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V2083-21 12 July 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vicios ocultos

Compensation for hidden defects received by the seller reduces the acquisition value for Personal Income Tax

A query was made regarding the taxation of compensation received for hidden defects in a property. The Directorate General for Tax (DGT) ruled that such compensation acts as a reduction in the acquisition value of the property.

The question raised

Tributación en el IRPF de la indemnización.

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