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A taxpayer received compensation from an insurer for the loss of a grant caused by their accountant's professional malpractice. The DGT has ruled that this amount is not exempt income, but rather a capital gain.
Cuestión planteada Calificación fiscal e imputación temporal de la indemnización percibida en el Impuesto sobre la Renta de las Personas Físicas.
La indemnización no está exenta por el artículo 7 d) de la LIRPF al tratarse de daños patrimoniales y no de daños personales. Se califica como ganancia patrimonial que integra la base imponible general según los artículos 33 y 48 de la Ley del Impuesto. La imputación temporal ocurre en el período impositivo en que la aseguradora acuerda el abono de la indemnización.
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