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A homeowners' association has requested clarification on how to tax compensation received following litigation over construction defects and whether legal fees can be deducted. The Directorate General of Taxes (DGT) ruled that the compensation constitutes a capital gain if it exceeds the cost of repairs, and that procedural expenses cannot be deducted.
Cuestión planteada Tratamiento en el IRPF de los importes indemnizatorios percibidos, ejercicio al que deben imputarse las indemnizaciones percibidas y tratamiento de los gastos del abogado que representó a la comunidad en el litigio.
La indemnización recibida por una comunidad de propietarios se atribuye a los comuneros como ganancia o pérdida patrimonial. Solo se computará ganancia patrimonial si el importe percibido supera el coste de las reparaciones que indemnizan el daño. En caso de existir ganancia, esta debe imputarse al ejercicio en que se produce el acuerdo de pago. Los honorarios del abogado no pueden minorar el importe de la indemnización para el cálculo de la ganancia.
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