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V0180-20 27 January 2020 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del capital mobiliario

Tax treatment of insurance compensation for disability, late payment interest, and legal costs

A taxpayer requested clarification on the taxation of insurance compensation for disability used to settle a mortgage, including late payment interest and legal costs. The DGT ruled that the benefit and any remaining balance are classified as income from movable capital, late payment interest as capital gains, and legal costs as general income.

The question raised

Tributación en el Impuesto sobre la Renta de las Personas Físicas de la prestación recibida de la entidad aseguradora asi como de los intereses de demora y de las costas.

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