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A taxpayer inquired about the tax treatment of a disease insurance indemnity received after a judicial process. The DGT determines that the amount constitutes a patrimonial gain and that judicial costs are not deductible.
Cuestión planteada 1. Tributación de la prestación.
La prestación de un seguro de enfermedad se califica como ganancia patrimonial, calculada por la diferencia entre la prestación y las primas satisfechas. Los gastos de abogados, procuradores y judiciales se consideran gastos de consumo y no pueden computarse como pérdidas patrimoniales. No es aplicable la reducción del 30 por ciento por rendimientos irregulares al tratarse de una ganancia patrimonial. La ganancia debe imputarse al período impositivo en que la resolución judicial adquiera firmeza.
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