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V1768-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Compensation for truck cartel is taxed as business income even if the taxpayer is retired

A retired taxpayer enquired whether compensation received for the overcharge in truck purchases should be taxed as business income. The DGT ruled that, as it derives from a previous activity, it must be declared as income from economic activities and is not exempt.

The question raised

Cuestión planteada Tributación en el IRPF de la indemnización teniendo en cuenta que ya no realiza ninguna actividad económica, pues está jubilado.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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