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The taxpayer inquires about the taxation of legal interest arising from salary differences, the deductibility of legal fees, and the treatment of alimony payments following a new marriage. The DGT rules that such interest constitutes capital gains, legal defence costs are deductible subject to a limit, and alimony annuities no longer apply if the child moves in with the taxpayer.
Cuestión planteada Tributación en el IRPF de los referidos intereses y deducibilidad de los gastos de abogado en los que ha incurrido. Adicionalmente, indica el consultante que el 20 de octubre de 2022 ha vuelto a contraer matrimonio con la misma persona de la que estaba divorciada y a la que venía abonando una cantidad anual para la manutención de la hija común, cantidad fijada en sentencia de divorcio, por lo que se pregunta sobre la inclusión en la declaración del IRPF de los importes satisfechos hasta la celebración del nuevo matrimonio.
Los intereses legales por diferencias salariales tienen carácter indemnizatorio y deben tributar como ganancias patrimoniales. Los gastos de defensa jurídica derivados de litigios con la persona de la que se perciben rendimientos son deducibles con un límite de 300 euros anuales. Respecto a las anualidades por alimentos, no resultan aplicables las especialidades de los artículos 64 y 75 si la situación familiar cambia (convivencia con el hijo) en la fecha de devengo del impuesto.
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