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A taxpayer queried the tax treatment of legal costs and interest received following a court ruling. The Directorate General of Taxes (DGT) ruled that legal costs constitute compensation and are therefore treated as capital gains, and that compensatory interest is also classified as a capital gain.
Cuestión planteada Incidencia del importe correspondiente a la condena en costas y de los intereses referidos en la tributación personal de la consultante.
La condena en costas tiene carácter restitutorio y genera una ganancia patrimonial que debe integrarse en la base imponible general. Los intereses con finalidad de resarcir daños, como los del contrato de seguro o los procesales, no son rendimientos del capital mobiliario, sino ganancias patrimoniales. Estos intereses se integrarán en la base imponible del ahorro según la normativa vigente.
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