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A query was raised regarding whether insurance compensation for fire damage in a home must be taxed. The DGT ruled that if the amount received matches the cost of repairs, no capital gain or loss occurs.
Cuestión planteada Tributación de la indemnización.
Solo se computa ganancia patrimonial cuando la indemnización genera un aumento en el valor del patrimonio del contribuyente. Si la indemnización coincide con el coste de las reparaciones, no hay variación patrimonial. El contribuyente puede acreditar que el dinero se usó para las reparaciones mediante los medios de prueba admitidos en Derecho.
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