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V0475-16 8 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Tax treatment of rental income, compensation, and late payment interest pending judicial resolution

Property owners have requested guidance on how to tax unpaid rental income, compensation for damages, and late payment interest following a provisional ruling. The Directorate General for Taxes (DGT) clarifies the classification of each concept and the timing of their tax imputation.

The question raised

Classification and temporal imputation of amounts received for Personal Income Tax purposes.

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