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An individual received compensation from a company for damages arising from a breach in its legal representation. The DGT determines that this income constitutes a capital gain that must be taxed in the general tax base.
Question posed: Taxation of compensation under Personal Income Tax.
The receipt of compensation implies an alteration in the composition of assets that generates a capital gain pursuant to Article 33.1 of the Personal Income Tax Law (LIRPF). As it does not derive from a transfer of assets, the amount is quantified by the total received without reductions. This gain must be integrated into the general tax base as it is general income.
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