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V0729-25 22 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · intereses indemnizatorios

Judicial indemnity interest taxed as patrimonial gain

The consultant asks how judicial indemnity interests are taxed. The DGT responds that, as damages and losses interest, they must be taxed as patrimonial gains included in the general tax base.

The question raised

Taxation of the amount obtained as interest.

The DGT's ruling

Compensatory interest, which compensates for damages due to breach or delay, does not constitute income from movable capital but rather capital gains. Following the doctrine of the Supreme Court, this interest must be included in the general tax base and not in the savings tax base. The temporal allocation is made in the tax period in which the judgment becomes final.

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