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A taxpayer queried whether interest received from the refund of undue tax payments constitutes a capital gain and whether loan expenses and legal fees are deductible. The Directorate General for Taxes (DGT) ruled that such interest is classified as a capital gain and that these expenses are not deductible.
Cuestión planteada Pregunta si "-a la vista de la reciente Sentencia del Tribunal Supremo nº 24 de fecha 12/01/2023- los intereses generados por la devolución de ingresos indebidos tributan como ganancia patrimonial y si los gastos generados por el préstamo solicitado y los honorarios del abogado y procurador contratados son deducibles en la renta de la consultante".
Los intereses de demora abonados por la Administración al efectuar una devolución de ingresos indebidos están sujetos y no exentos al IRPF, calificándose como ganancias patrimoniales. Al no tratarse de una transmisión, la cuantificación de la ganancia es el propio importe de los intereses. Por tanto, no es posible deducir los gastos del préstamo ni los honorarios de abogado y procurador para determinar dicha ganancia.
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