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V0964-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Late payment interest for the refund of undue tax payments is taxed as a capital gain in the general tax base

The taxpayer asks how late payment interest received due to the refund of an undue IRPF payment is taxed. The DGT responds that, following the change in criteria by the Supreme Court, these interests constitute a capital gain that must be included in the general tax base.

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2023-04-20PublishedPublished 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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