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A query was raised regarding whether a compensatory pension arising from a settlement agreement should be taxed as income from employment or as income from real estate capital. The DGT has determined that, as it is a compensatory pension, it must be declared as income from employment.
Cuestión planteada Cómo deben de declararse estos ingresos por parte del perceptor -la consultante-, si como rendimientos del trabajo al especificarse en el apartado 6 del convenio que se trata de una pensión compensatoria, o bien deben declararse como rendimientos del capital inmobiliario dada la causa que tiene dicha pensión que proviene de un bien inmueble.
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