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The heirs of a deceased commercial agent have requested a ruling on the taxation of the goodwill compensation received. The DGT has determined that this compensation constitutes consideration for services rendered, and therefore must be subject to VAT and Income Tax.
Cuestión planteada Tributación en IVA e IRPF de la indemnización por clientela.
La indemnización por clientela del artículo 28 de la Ley de Contrato de Agencia es una contraprestación por los servicios prestados que suponen beneficios para el empresario, por lo que debe formar parte de la base imponible del IVA. En el IRPF, se considera rendimiento de actividad profesional que debe integrarse en el último período impositivo del fallecido. No es aplicable la reducción del 30% por rendimientos irregulares. Los herederos, como sucesores, deben presentar autoliquidaciones complementarias y expedir las facturas correspondientes.
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