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A tenant inquired whether compensation received for vacating an old-regime rental property could be exempt from tax if the funds are reinvested in a primary residence. The Directorate General for Taxes (DGT) ruled that the amount constitutes a capital gain and that the reinvestment exemption does not apply, as the inquirer is not the owner of the leased property.
Cuestión planteada Tributación de la indemnización percibida y si es de aplicación la exención por reinversión en vivienda habitual.
La indemnización por la renuncia a derechos arrendatarios constituye una ganancia patrimonial según el artículo 33.1 de la LIRPF. El importe de dicha ganancia será la cantidad percibida por la resolución del contrato. No es aplicable la exención por reinversión en vivienda habitual del artículo 38.1 de la LIRPF, ya que para ello es necesario ser propietario tanto de la vivienda transmitida como de la adquirida.
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