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V1004-24 ·10 May 2024 ·consulta-vinculante Medium impact
Tax

Interest for unpaid wages is taxed as a capital gain within the general tax base

A taxpayer inquired about the taxation of interest received following a lawsuit for unpaid wages. The DGT ruled that, as these are compensatory interest for late payment, they must be taxed as a capital gain within the general tax base.

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2024-05-10PublishedPublished 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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