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V0686-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cláusula multidivisa

Refund of amounts due to multi-currency clause nullity is not income, but interest is taxable

The inquirer asks about the taxation of amounts recovered and statutory interest following a court ruling declaring a multi-currency clause void. The DGT responds that the refund of the principal amount does not constitute income, but compensatory interest is taxed as a capital gain within the general tax base.

The question raised

Cuestión planteada Tributación en el IRPF.

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