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The tax treatment of damage compensation from a rented property and deductibility of repair costs is queried. The DGT states that the compensation is rental income from capital and may benefit from the 30% reduction for irregular rents, while repair costs are deductible if used to generate income.
Cuestión planteada Tributación de la indemnización una vez percibida y si de la misma se pueden deducir los gastos de las reparaciones del inmueble y la sustitución del mobiliario, ya sean desembolsados antes del cobro de la indemnización como los satisfechos con carácter posterior.
La indemnización por daños y desperfectos se considera rendimiento del capital inmobiliario y se imputa al periodo en que la resolución judicial sea firme. Si se imputa en un único periodo, puede aplicarse la reducción del 30% por rendimientos notoriamente irregulares. Los gastos de reparación y conservación son deducibles siempre que no sean mejoras o ampliaciones y estén dirigidos a la futura obtención de rentas. El exceso de gastos deducibles podrá compensarse en los cuatro años siguientes.
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