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A haulier requested clarification regarding the taxation of compensation received in 18 instalments following the termination of a commercial contract. The DGT ruled that VAT does not apply as there is no underlying consumption act, and for Income Tax (IRPF) purposes, it must be added to net income without applying the reduction for irregular income.
Cuestión planteada Tributación en el IVA y en el IRPF de la indemnización.
En el IVA, la indemnización no está sujeta al impuesto porque no constituye una contraprestación por una prestación de servicios ni supone un acto de consumo. En el IRPF, la cantidad debe integrarse como otra percepción empresarial en el rendimiento neto de módulos. No procede la reducción del 40% por rendimientos irregulares, ya que la indemnización no deriva del cese de actividad ni se imputa en un único período impositivo.
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