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A taxpayer has inquired whether civil liability compensation awarded in a court ruling, which offsets the refund of unduly received income, constitutes a capital loss. The DGT has ruled that it is not a capital loss because the compensation serves to offset the refund of the amount misappropriated.
Cuestión planteada Al haber incluido en sus declaraciones del IRPF como rendimientos del trabajo los importes percibidos en su día y que se corresponden con la indemnización por responsabilidad civil fijada en la sentencia, pregunta sobre la posible existencia de una pérdida patrimonial.
La indemnización por responsabilidad civil no constituye una pérdida patrimonial al tener como origen la devolución de percepciones ilegales por apropiación indebida. Para recuperar el impacto tributario de haber incluido esos importes como rendimientos del trabajo, el contribuyente debe rectificar las autoliquidaciones donde se incluyeron dichos ingresos, conforme al artículo 120.3 de la Ley General Tributaria.
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