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V0889-25 23 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización por responsabilidad civil

Civil liability compensation taxed as patrimonial gain or loss

The consultant asks how to tax a €63,000 compensation received after a judicial process for the appropriation of an inherited property. The DGT determines that, as there was no transfer of the property, the amount constitutes a patrimonial gain or loss to be included in the general tax base.

The question raised

Taxation of the 63,000 euro compensation received by the applicant.

The DGT's ruling

The compensation for civil liability received due to the disappearance of real estate from the assets constitutes an asset variation pursuant to Article 33.1 of Law 35/2006. The difference between the amount received and the proportional part of the acquisition value of the affected asset shall be calculated as a capital gain or loss. In the absence of a transfer of assets, this variation is integrated into the general taxable base of the Personal Income Tax (IRPF).

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