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A taxpayer asks whether the compensation for non-pecuniary damages received by their homeowners' association and the compensation for the transfer of land are exempt from Personal Income Tax. The DGT responds that non-pecuniary damages are exempt if they pertain to personal injury and their amount is judicially recognized, whereas the transfer of use is classified as income from real estate capital.
Question posed: Application of the exemption under Article 7.d) of Law 35/2006 to compensation for non-pecuniary damages and the classification in Personal Income Tax of the compensation to be received for the transfer of land.
Compensation for non-pecuniary damages is an exempt capital gain if it concerns personal injury and its amount is legally or judicially recognized, including transactional settlements approved by judicial decree. On the other hand, compensation for the temporary transfer of the use of a land area is classified as income from real estate capital.
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