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A taxpayer queried the tax treatment of statutory and late payment interest following a court ruling annulling preferred shares. The DGT ruled that, as these payments are compensatory in nature, they are classified as capital gains rather than income from movable capital.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas de la declaración de nulidad, respecto a la percepción de los intereses legales percibidos por la consultante.
Los intereses legales por el tiempo transcurrido hasta la sentencia y los intereses de mora procesal tras la sentencia son intereses indemnizatorios. Estos deben tributar como ganancias patrimoniales según el artículo 33.1 de la Ley 35/2006. Los intereses legales se imputan al periodo en que la sentencia adquiere firmeza, mientras que los de mora se imputan cuando se cuantifican y acuerda su abono. Ambos se integran en la base imponible del ahorro, salvo la excepción de la renta general para periodos de indemnización inferiores a un año entre 2013 y 2014.
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