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A livestock farmer has enquired about the tax treatment of insurance compensation received following the death of productive cows. The Directorate General for Taxes (DGT) has ruled that such compensation does not constitute net income from business activity, but is instead treated as a capital gain or loss.
Cuestión planteada En el caso de que estas vacas mueran y esta contingencia está cubierto por un seguro, forma de tributar esta circunstancia.
La indemnización por muerte de vacas, al ser inmovilizado material afecto, genera una ganancia o pérdida patrimonial derivada de elemento afecto a actividad económica. El resultado se determina por la diferencia entre la indemnización y el valor de adquisición, siendo este último el valor neto contable tras sustituir amortizaciones contables por las fiscalmente deducibles. Por tanto, no se incluye en la determinación del rendimiento neto de la actividad.
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