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An architect seeks clarification on the tax treatment of sums received following a court ruling regarding an unexecuted project. The DGT determines that fees for work performed constitute income from economic activities, whereas compensation for loss of profits is classified as a capital gain.
Cuestión planteada - Tratamiento de las cantidades percibidas en Impuesto sobre la Renta de las Personas Físicas, y si resulta de aplicación la reducción del 30 por ciento del artículo 32 de la Ley del Impuesto.
Los honorarios por trabajos realizados se califican como rendimientos de actividades económicas y se imputan al periodo del devengo. La reducción del 30% por irregularidad dependerá de que se cumplan los requisitos del artículo 32.1 de la LIRPF, como la imputación en un único periodo y que no sea una actividad habitual. Los intereses legales de carácter indemnizatorio tributan como ganancias patrimoniales en el periodo de su reconocimiento. En cuanto al IVA, la compensación por trabajos realizados está sujeta al impuesto, mientras que la indemnización por lucro cesante no lo está por no ser contraprestación.
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