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V1323-25 ·15 July 2025 ·consulta-vinculante Medium impact
Tax

Mora interest for wage claims taxed as patrimonial gain

The consultant asks whether interest under Article 29.3 of the Workers' Statute, awarded by judgment, is considered income from work or patrimonial gains. The DGT responds that the interest has an indemnity character and must be taxed as patrimonial gain included in the general tax base.

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2025-07-15PublishedPublished 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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