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A Spanish resident with dual nationality asks whether compensation from the Argentine government for exile is taxable in Spain. The DGT states that the income is subject to taxation as a patrimonial gain included in the general tax base.
Cuestión planteada Si dicha indemnización está sujeta a tributación en España.
Al ser residente en España, la consultante tributa por su renta mundial. Dado que el Convenio con Argentina no tiene un tratamiento específico para esta indemnización, se aplica el artículo 21 de dicho Convenio, permitiendo la imposición en España. La renta se califica como ganancia patrimonial según el artículo 33.1 de la LIRPF y, al no derivar de una transmisión, se integra en la base imponible general conforme al artículo 48 de la LIRPF.
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