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A homeowners' association received compensation for construction defects in 2022 and carried out the repairs in 2023. The DGT clarifies that while compensation constitutes a capital gain or loss, no profit is recognised if the amount matches the cost of the repairs.
Cuestión planteada Tratamiento fiscal de la indemnización y los gastos de subsanación de los defectos constructivos en el Impuesto sobre la Renta de las Personas Físicas de los propietarios.
La indemnización recibida por vicios constructivos se califica como ganancia o pérdida patrimonial. No se computará ganancia patrimonial si la indemnización coincide con el coste de la reparación, ya que solo hay ganancia cuando hay un aumento en el valor del patrimonio. Si la reparación se realiza en un periodo impositivo posterior al de la percepción de la indemnización, el contribuyente podrá solicitar la rectificación de la autoliquidación.
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