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A query was raised regarding whether Inheritance and Gift Tax payments can be treated as capital losses for Personal Income Tax (IRPF) purposes, and how compensation for professional negligence is taxed. The DGT ruled that the tax does not constitute a capital loss, but it does increase the acquisition value of assets. Furthermore, compensation for financial damages is considered a capital gain subject to taxation.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el IRPF por el importe pagado por el Impuesto sobre Sucesiones y Donaciones.
El pago de la cuota del Impuesto sobre Sucesiones y Donaciones no constituye una pérdida patrimonial. No obstante, si la donación consiste en bienes o derechos, dicha cuota se incorpora al valor de adquisición de los mismos para determinar la ganancia o pérdida en una futura transmisión. Por otro lado, una indemnización por responsabilidad civil que compense daños patrimoniales (y no personales) no está exenta y debe tributar como ganancia patrimonial integrada en la base imponible general.
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