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Se consulta sobre la tributación de una indemnización por daños en un inmueble arrendado y la deducibilidad de los gastos de reparación. La DGT señala que la indemnización es rendimiento del capital inmobiliario y puede aplicar la reducción por rentas irregulares, mientras que los gastos de reparación son deducibles si se destinan a la obtención de rentas.
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