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V2805-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

Compensatory interest for delays is taxed as a capital gain within the general tax base

A retired taxpayer inquires about the taxation of income from a 2006 collaboration contract and interest awarded by a court ruling. The DGT determines that the contract income constitutes income from economic activities, whereas the court-awarded interest is classified as a capital gain.

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2023-10-16PublishedPublished 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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