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A Spanish resident asks about the tax treatment of compensation received from Argentina under Law 24.043. The DGT determines that the income must be taxed in Spain as patrimonial gain included in the general tax base.
Cuestión planteada Tratamiento fiscal de dicha indemnización.
Al no tener un tratamiento específico en el Convenio entre España y Argentina, la renta se somete a imposición en España según el artículo 21 del Convenio. La indemnización constituye una ganancia patrimonial según el artículo 33.1 de la LIRPF, la cual se integra en la base imponible general por no derivar de una transmisión, conforme al artículo 48 de la LIRPF. Se permite la deducción por doble imposición internacional del impuesto pagado en Argentina, siempre que exista dicho pago.
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