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A company sought clarification on whether compensation agreed with a self-employed collaborator for the termination of a civil contract should be subject to VAT and Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the nature of the amount determines its tax treatment, distinguishing between compensation for a client base and compensation for damages.
Cuestión planteada Tributación de la indemnizacion en el IVA y en el IRPF.
En el IVA, la indemnización por clientela es una contraprestación por servicios y debe incluir el impuesto, mientras que la indemnización por daños y perjuicios no constituye una prestación de servicios y no está sujeta. En el IRPF, al tratarse de rendimientos de actividades profesionales, la cuantía está sujeta a retención por parte del pagador. Las comisiones no percibidas también tributan como contraprestación de servicios.
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