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An agent has requested clarification on the tax treatment of compensation received following the termination of a commercial contract. The Directorate General for Taxes (DGT) has ruled that such income constitutes income from economic activities and does not qualify for the reduction for irregular income.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las rentas obtenidas por la resolución del contrato. Imputación temporal.
Las indemnizaciones por clientela y otros conceptos derivadas de la resolución de un contrato de agencia deben integrarse como rendimientos de actividades económicas. No es aplicable la reducción del 30 por ciento del artículo 32.1 de la Ley del IRPF, ya que la indemnización no proviene del cese de actividad sino de la resolución contractual. Al ser exigibles en 2017, deben imputarse a dicho período impositivo.
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