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V0853-17 6 April 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Compensation for loss of assets is treated as a capital gain or loss

A query was made regarding the taxation of home insurance compensation following a fire that destroyed ornamental pine trees. The DGT has determined that, as this does not constitute a forestry activity, the compensation is classified as a capital gain or loss.

The question raised

Cuestión planteada Tributación de la indemnización.

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