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A taxpayer inquired whether compensation received for the temporary occupation of their home and garage for 24 months qualifies for the reduction applicable to income with a generation period exceeding two years. The DGT ruled that the compensation constitutes income from real estate capital and does not meet the requirements for said reduction.
Cuestión planteada Tributación en el IRPF de la indemnización percibida, y si le resultaría de aplicación la reducción establecida para los rendimientos con periodo de generación superior a 2 años.
La indemnización por ocupación temporal de inmuebles, al no haber transmisión de la propiedad, se califica como rendimiento del capital inmobiliario. No se puede aplicar la reducción por rentas obtenidas de forma notoriamente irregular en el tiempo porque el supuesto no figura en el listado del Reglamento. Asimismo, no procede la reducción por periodo de generación superior a dos años, ya que la ocupación es de 24 meses.
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