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An heir sought clarification regarding the taxation of late payment interest arising from an IRPF refund following her husband's death. The DGT has ruled that these interests, being compensatory in nature, are considered capital gains of the deceased and must be taxed under Inheritance and Gift Tax.
Cuestión planteada Tributación en el IRPF de los intereses de demora.
Los intereses de demora con finalidad indemnizatoria se califican como ganancias patrimoniales y deben atribuirse a quien generó el derecho, en este caso el causante. Al ser un incremento patrimonial vinculado al fallecimiento, constituye hecho imponible del Impuesto sobre Sucesiones y Donaciones. Por tanto, según el artículo 6.4 de la LIRPF, estas cantidades no estarán sujetas al IRPF del heredero por estar ya sujetas al impuesto de sucesiones.
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