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V0686-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Refund of amounts due to multi-currency clause nullity is not income, but interest is taxable

The inquirer asks about the taxation of amounts recovered and statutory interest following a court ruling declaring a multi-currency clause void. The DGT responds that the refund of the principal amount does not constitute income, but compensatory interest is taxed as a capital gain within the general tax base.

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2024-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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