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MEDIUM
FISCAL

Mora interest for wage claims taxed as patrimonial gain

V1323-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1323-25
Published
15 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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