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A query was raised regarding whether late payment interest for unpaid wages, as provided for in the Workers' Statute, is subject to Personal Income Tax (IRPF). The Directorate-General for Tax Assurance (DGT) ruled that, due to its compensatory nature, such interest must be taxed as a capital gain rather than as income from movable capital.
Cuestión planteada Tributación en el IRPF de los intereses del artículo 29.3 del Estatuto de los Trabajadores.
Los intereses por mora en el pago del salario tienen carácter indemnizatorio por resarcir daños y perjuicios. Por tanto, según los artículos 25 y 33.1 de la Ley 35/2006, deben calificarse como ganancias patrimoniales. No procede realizar retención alguna sobre estos importes al no estar sujetos a retención según el artículo 75 del Reglamento del IRPF.
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