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A taxpayer inquired whether compensation received following the judicial rescission of a land sale agreement constitutes general income or savings income. The Directorate General for Taxes (DGT) ruled that, as it does not arise from the transfer of assets, it must be included in the general tax base.
Question posed: Integration of the capital gain corresponding to the compensation and deductibility of legal defense expenses.
The compensation received for the termination of a sale and purchase agreement constitutes a capital gain that does not derive from a transfer. Therefore, it does not qualify as savings income, but as general income. Its quantification is carried out based on the compensation amount without deduction of expenses, pursuant to Article 34.1.b) of the Personal Income Tax Law.
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