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A taxpayer received €16,252 from insurance for damage to antique books due to water leaks. The DGT clarifies that fiscal treatment depends on whether the books were inventory of an economic activity or personal patrimony.
Question posed: Taxation under Personal Income Tax (IRPF).
If the books are inventory of an economic activity, the compensation is income from the activity and the acquisition cost of the books is an expense. If the books form part of the personal assets, the compensation is a capital gain or loss, calculated as the difference between the amount received and the proportional part of the acquisition value corresponding to the damage.
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