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The applicant asks which tax period should be used to declare interest from a current account received in January 2024 but generated in 2023. The DGT rules that it must be attributed to the period in which it becomes due according to the contract or its recognition in the account.
Cuestión planteada Imputación temporal en el Impuesto sobre la Renta de las Personas Físicas de los intereses obtenidos.
Los rendimientos del capital mobiliario se imputan al periodo impositivo en que sean exigibles por su perceptor. Se entenderán exigibles los intereses en las fechas de vencimiento señaladas en el contrato para su liquidación o cobro, o cuando de otra forma se reconozcan en cuenta, aunque el perceptor no reclame su cobro o se acumulen al principal.
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