Skip to content
Back to index
V1762-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Compensation for excessive truck purchase costs taxed as business income

A taxpayer received judicial compensation for the excessive price paid when purchasing two trucks used for their business. The DGT has determined that this must be taxed as business income and shall be attributed to the period of accrual once the judgment becomes final.

The question raised

Taxation in the Personal Income Tax (IRPF) of the compensation.

The DGT's ruling

The compensation constitutes income from economic activities, even if the taxpayer no longer carries out said activity. Its temporal attribution is governed by the accrual principle, applying to the period in which the judicial resolution becomes final. The 30 percent reduction for irregularity in time is not applicable, as the compensation does not have a generation period exceeding two years nor does it fall within the regulatory assumptions of irregularity.

Book your free first meeting