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A Spanish resident received an Argentine indemnity for being born while mother was politically detained. The DGT holds that Article 7.u of the IRPF law cannot be applied by analogy and that the income must be taxed in Spain.
Cuestión planteada Si dicha indemnización se considera renta exenta en el Impuesto sobre la Renta de las Personas Físicas por aplicación analógica del artículo 7.u) de la Ley de este Impuesto o por aplicación del Convenio hispano-argentino
La indemnización no es exenta porque el artículo 7.u de la LIRPF se limita estrictamente a los supuestos de la Ley de Amnistía. Aplicar la exención por analogía está prohibido por el artículo 14 de la Ley General Tributaria. Al ser residente en España, la renta debe tributar por su renta mundial, pudiendo aplicarse la deducción por doble imposición internacional si se pagó impuesto en Argentina.
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