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An individual born in Argentina has enquired whether the life annuity received due to deprivation of liberty under Law 14.042 is exempt from Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) has ruled that such income constitutes a capital gain and is therefore subject to taxation.
Cuestión planteada Si dicha renta se considera exenta de tributación en el Impuesto sobre la Renta de las Personas Físicas.
La pensión graciable constituye una ganancia patrimonial según el artículo 33.1 de la LIRPF. Al no estar amparada por supuestos de exención o no sujeción, debe integrarse en la base imponible general conforme al artículo 48 de la LIRPF.
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