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A tenant receives compensation for terminating a rental contract and seeks advice on how it should be taxed. The Directorate General for Taxes (DGT) rules that this amount constitutes a capital gain subject to the savings tax base.
Cuestión planteada Tributación de la citada indemnización por el IRPF.
La percepción de una indemnización por la resolución de un contrato de arrendamiento supone una alteración en la composición del patrimonio que genera una ganancia patrimonial. Al derivar de un contrato suscrito antes de 31 de diciembre de 1994, se aplica el régimen transitorio de la disposición transitoria novena de la Ley del IRPF. La fecha de adquisición para este cálculo es la de la subrogación en el contrato. La ganancia se integrará en la base imponible del ahorro.
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