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A query was made regarding the VAT and Income Tax (IRPF) treatment of judicial compensation resulting from the unilateral termination of a business lease. The Directorate General for Taxes (DGT) ruled that the compensation does not constitute consideration for a transaction subject to VAT and must be included in Income Tax as income from movable capital.
Question posed: Taxation of the compensation for VAT and Personal Income Tax.
La indemnización por daños y perjuicios derivada de la extinción de un contrato de arrendamiento de local comercial no constituye contraprestación de una operación sujeta a IVA, por lo que no debe soportar dicho impuesto. En el IRPF, al tratarse de un arrendamiento de negocio, la indemnización tiene carácter sustitutorio de las rentas no percibidas y debe calificarse como rendimiento del capital mobiliario. Respecto a los gastos, serán deducibles los necesarios para la obtención de dichos rendimientos.
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