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V2739-17 25 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · comunidad de bienes

Compensation for property damage may be capital gains, while loss of profits is classified as income from real estate assets

A co-ownership entity has requested clarification on the taxation of compensation received for property damage and for lost rental income. The Directorate General for Taxes (DGT) has ruled that compensation for damage is treated as capital gains or losses, whereas loss of profits is classified as income from real estate assets.

The question raised

Cuestión planteada Tributación en el IRPF de las indemnizaciones arriba referidas.

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