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A homeowners' association inquires about the taxation of the transfer of compensation for construction damages through conciliation. The DGT indicates that it cannot determine the applicable tax without knowing whether a prior judicial process exists or the nature of the agreement.
Question posed: Tax implications that the transfer of compensation for damages to the building would have for the homeowners' association, provided that it is allocated to the purpose for which it was obtained, the repair of the dwellings. Specifically, the following is posed:
For the regime of litigious goods or rights to apply in the ITP and AJD, a transaction must exist following the filing of an ordinary lawsuit. If the matter is not litigious in nature and the recognition of rights is made by agreement without prior judicial proceedings, it shall be taxed according to the legal concept of the contract. The DGT cannot assess the possibility of claiming community or private damages as it is a matter outside the fiscal scope.
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