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A resident in Spain has enquired whether compensation received from the Colombian Government for forced displacement is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the income must be taxed in Spain and is classified as a capital gain.
Question posed: Whether the compensation is exempt from taxation in Spain under Personal Income Tax.
As a resident in Spain, the taxpayer is taxed on their worldwide income pursuant to the Personal Income Tax Law (LIRPF) and the Convention between Spain and Colombia. The compensation has no specific treatment in the Convention, therefore it is subject to taxation solely in Spain under Article 20. This income constitutes a capital gain which, as it does not derive from the transfer of an asset, is integrated into the general taxable base.
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