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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.
Cuestión planteada Tributación de la indemnización de 63.000 euros percibida por la consultante.
La indemnización por responsabilidad civil recibida ante la desaparición de un inmueble del patrimonio constituye una variación patrimonial según el artículo 33.1 de la Ley 35/2006. Se computará como ganancia o pérdida patrimonial la diferencia entre la cantidad percibida y la parte proporcional del valor de adquisición del bien afectado. Al no existir una transmisión de elementos patrimoniales, esta variación se integra en la base imponible general del IRPF.
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