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A company asks whether IRPF withholding and Model 190 filing are required for interest on delayed wage payments set by court judgment. The DGT responds that such interest constitutes capital gains and is not subject to withholding or reporting under Model 190.
Cuestión planteada Sometimiento a retención a cuenta del IRPF del referido interés de demora.
Los intereses por mora en el pago del salario tienen carácter indemnizatorio por resarcir daños y perjuicios, por lo que tributan como ganancias patrimoniales y no como rendimientos del capital mobiliario. Al no ser una renta sometida a retención según el artículo 75 del RIRPF, no procede realizar retención alguna. Asimismo, no deben incluirse en el modelo 190 al no estar contemplados en el supuesto de obligación de informar sobre rentas sujetas a retención.
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