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An insurance agent has requested clarification on the taxation of various amounts received following the termination of their contract and a judicial settlement. The DGT has determined that compensation for lack of notice and passive rights constitute professional income, whereas the sale of the portfolio and indemnity interest are classified as capital gains.
Cuestión planteada Tributación en el IRPF de las referidas cantidades.
Los ingresos por derechos pasivos y la indemnización por falta de preaviso se califican como rendimientos de actividades profesionales. La venta de la cartera de clientes se considera una transmisión de un elemento patrimonial afecto, tributando como ganancia o pérdida patrimonial en la base del ahorro. Los intereses legales derivados de la indemnización, al tener carácter indemnizatorio, también tributan como ganancias patrimoniales en la base del ahorro.
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