Skip to content
Back to index
V1305-20 7 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Compensation for lack of availability of housing and its interest are taxed as capital gains

The inquirer received compensation of €30,000 and its interest following a court ruling after being unable to use their housing. The DGT responds that both the compensation and the interest must be taxed as capital gains.

The question raised

Taxation in the Personal Income Tax (IRPF) of the compensation and the interest.

The DGT's ruling

The compensation for the economic loss of being unable to use the housing constitutes a capital gain as it incorporates money into the assets. The interest from said ruling, having an indemnifying rather than a remunerative character, is also classified as a capital gain. The compensation is integrated into the general tax base, while the interest is integrated into the savings tax base. The temporal imputation of both concepts occurs in the tax period in which the ruling becomes final or when the interest is quantified.

Book your free first meeting