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A query was raised regarding whether compensation for material damage to property, following a liability claim, is taxable as a capital gain. The DGT ruled that if the amount received is used to cover the cost of repairs, no capital gain or loss arises.
Cuestión planteada Se pregunta sobre el tratamiento de la indemnización en el supuesto de estimación del recurso interpuesto, teniendo en cuenta que se destinaría a la reparación de los daños producidos y a la realización de las obras necesarias para evitar que los daños se sigan produciendo (pues actualmente siguen existiendo filtraciones de agua).
Las indemnizaciones por daños materiales en inmuebles no son rentas exentas, sino ganancias o pérdidas patrimoniales. Según el artículo 37.1.g) de la Ley del IRPF, solo se computa ganancia cuando hay un aumento en el valor del patrimonio. Por tanto, si la indemnización percibida coincide con el coste de las reparaciones, no se produce ganancia o pérdida patrimonial. Si el importe no se destina a las reparaciones o no cubre su coste, sí habría variaciones patrimoniales.
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