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A taxpayer inquired about the taxation of refunds related to floor clauses, mortgage expenses, and interest. The DGT stated that the query regarding the refund of amounts is untimely, but ruled that interest arising from mortgage expenses constitutes capital gains.
Cuestión planteada Tributación en el IRPF de los importes devueltos y de los intereses.
Los intereses por la devolución de gastos de tasación, notaría, registro y gestoría tienen carácter indemnizatorio y deben tributar como ganancias patrimoniales. Al no proceder de una transmisión, se cuantifican por el importe percibido. Su imputación temporal corresponde al período en que se reconoce el derecho y se acuerda el abono. Estos intereses se integrarán en la base imponible del ahorro.
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