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A self-employed professional enquired whether compensation received for the termination of their contractual relationship with a company was subject to IRPF and VAT. The DGT has determined that it must be taxed under IRPF as income from economic activity without entitlement to a reduction, and that it is not subject to VAT as it constitutes compensation for damages.
Cuestión planteada Tributación de la indemnización por extinción de la relación mercantil percibida por el consultante, por el Impuesto sobre la Renta de las Personas físicas y por el Impuestos sobre el Valor Añadido.
En IRPF, la indemnización por extinción de una relación mercantil debe integrarse como rendimiento de la actividad económica, sin que sea aplicable la reducción del 30% por irregularidad o por período de generación superior a dos años. En cuanto al IVA, la cuantía no constituye contraprestación de una operación sujeta al impuesto, ya que su finalidad es resarcir daños y perjuicios por la extinción del contrato y no retribuir un servicio.
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