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A taxpayer received from an insurer the refund of their contributions to a housing cooperative plus legal interest. The DGT determines that the principal does not generate a capital gain, but the interest must be taxed as such.
Question posed: Taxation in the Personal Income Tax (IRPF) of the amount received (principal and interest) and possible reduction of legal fees.
The refund of the amount contributed does not constitute a change in net worth as it is identical to the previous credit right. The interest received, due to its compensatory nature, is classified as a capital gain and not as income from movable capital. This gain is quantified by the amount of the interest and does not allow for the reduction of legal fees. It is included in the savings tax base if it compensates for a period exceeding one year.
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