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An agricultural landowner inquires about the tax treatment of fire insurance compensation and interest received. The DGT determines that compensation for damage to assets and late payment interest constitute capital gains, whereas compensation for lost income is classified as income from economic activity.
Cuestión planteada Tratamiento de la indemnización y los intereses percibidos en el Impuesto sobre la Renta de las Personas Físicas.
Las indemnizaciones por daños en elementos patrimoniales (como repoblación o erosión) son ganancias o pérdidas patrimoniales, computándose la diferencia entre lo percibido y el valor de adquisición proporcional. Los ingresos dejados de percibir por la actividad económica son rendimientos de dicha actividad. Los intereses de demora, al tener carácter indemnizatorio, tributan como ganancias patrimoniales en la base imponible del ahorro, salvo que indemnicen un periodo no superior a un año, en cuyo caso integran la base general.
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