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A farmer asks how to declare insurance compensation for the destruction of a fully depreciated machine. The DGT rules that it must be treated as a capital gain included in the general tax base.
Question posed: Tax treatment in Personal Income Tax (IRPF) of the compensation received.
Compensation for an insurance claim involving an asset used for an economic activity constitutes a capital gain or loss. The acquisition value is determined by the book value, reduced by tax-deductible depreciation. If the asset is fully depreciated, the acquisition value is zero and the amount received shall be a capital gain. This gain is included in the general taxable base.
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