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A homeowners' association received judicial compensation for construction defects and lack of correspondence in the location of installations. The DGT determines that these amounts must be attributed to the owners as capital gains in the tax year in which the judgment becomes final.
Question posed: Taxation of the compensation.
Homeowners' associations act as entities under the income attribution regime; therefore, income is attributed to the members according to their participation quota. Compensation for damages is classified as a capital gain, as its receipt implies an alteration in the composition of the assets. In the case of compensation for lack of correspondence between what was delivered and what was contracted, the amount is computed entirely as a capital gain. The temporal imputation is made in the tax period in which the judicial resolution becomes final.
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