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V0266-20 4 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Compensation received for kidnapping in Colombia is taxed in Spain as a capital gain

A resident of Spain received compensation from the Colombian Government after being a victim of armed conflict. The DGT has ruled that this income must be taxed in Spain as the individual is a tax resident and the payment is not specifically regulated under the double taxation treaty.

The question raised

Cuestión planteada Si la indemnización debe tributar en España.

The DGT's ruling

Al ser la consultante residente en España, tributa por su renta mundial. El Convenio entre España y Colombia no prevé un tratamiento específico para esta indemnización, por lo que se aplica el artículo 20 sobre 'Otras rentas', otorgando la potestad tributaria exclusivamente a España. La indemnización constituye una ganancia patrimonial que, al no derivar de una transmisión, se integra en la base imponible general.

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