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The taxpayer asks how to tax amounts received following a court ruling that declares a financial swap contract null and void. The Tax Agency responds that refunds must be regularised in the tax years in which they were paid, and any interest received is taxed as capital gains.
Cuestión planteada Tributación en el IRPF de los importes percibidos: reintegros e intereses.
La nulidad del contrato implica devolver las cosas a su estado inicial, por lo que los reintegros deben tributar en los ejercicios en que se incluyeron originalmente mediante autoliquidaciones complementarias o rectificaciones. Los intereses de la sentencia, al tener carácter indemnizatorio, tributan como ganancias patrimoniales en el período en que la sentencia adquiere firmeza. Estas ganancias se integran en la base imponible del ahorro.
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