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A taxpayer inquired whether compensation for damage to their property is subject to Personal Income Tax (IRPF) and if legal and expert fees can be deducted as capital losses. The Directorate General for Taxes (DGT) ruled that no gain occurs if the amount matches the repair costs, and that legal defence expenses are not deductible.
Cuestión planteada Tributación en el IRPF del importe de 29.542,33€ correspondiente a la indemnización por los daños materiales del inmueble. Se pregunta además sobre la posible consideración como pérdida patrimonial de los gastos de abogado, procurador y peritos.
La indemnización por siniestros en elementos patrimoniales genera una ganancia o pérdida patrimonial según la diferencia entre la cantidad percibida y la parte proporcional del valor de adquisición del daño. Si la indemnización coincide con el coste de las reparaciones, no se produce ganancia ni pérdida patrimonial. Los gastos de abogado, procurador y peritos no pueden minorar la ganancia patrimonial ni considerarse pérdida, ya que son gastos de consumo. No existe un plazo legal para realizar las reparaciones, aunque se recomienda aplicarlas en el mismo periodo impositivo.
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