Skip to content
V1195-22 ·27 May 2022 ·consulta-vinculante Medium impact
Tax

Late payment interest on tax refunds from the AEAT is not subject to IRPF

A taxpayer inquired whether late payment interest received following a refund of undue payments by the AEAT must be taxed under IRPF. The DGT ruled that, in accordance with Supreme Court precedent, such interest is not subject to this tax.

In 6 key points

How it affects those involved

Taxpayers receiving refunds for undue payments from the Tax Agency will not be liable for IRPF on the interest received as compensation for the delay.

Lifecycle

2022-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact