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V2285-14 ·5 September 2014 ·consulta-vinculante Medium impact
Tax

Vehicle theft indemnity not subject to IRPF retention

A businessperson enquired whether retention should apply to receiving a vehicle theft insurance claim. The DGT responds that, depending on the nature of the vehicle and its connection to business activity, the indemnity is treated as either business income or patrimonial gain, neither of which is subject to retention.

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2014-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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