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A taxpayer received a refund of the IIVTNU (Non-Transferable Property Tax) related to an inheritance, along with late payment interest, following the sale of the property years earlier. The DGT clarifies that the capital loss from the original sale must be rectified and that the late payment interest is subject to taxation as general income.
Cuestión planteada Tributación en el IRPF de la devolución del IIVTNU y de los intereses.
La devolución del IIVTNU no tributa en el año del abono, sino que obliga a eliminar dicho importe del valor de adquisición del inmueble, requiriendo una autoliquidación complementaria del año de la venta. Los intereses de demora recibidos tienen carácter indemnizatorio y deben tributar como ganancia patrimonial integrada en la base imponible general, siguiendo la doctrina del Tribunal Supremo.
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