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V0772-22 11 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Compensation for economic damages and interest are taxed as capital gains

A taxpayer requested clarification on the taxation of a court-awarded compensation intended to recover a stock investment, including legal interest. The Directorate General for Taxes (DGT) ruled that both the recovered investment amount and the compensatory interest are classified as capital gains.

The question raised

Taxation of the compensation received (reimbursement of 100% of the investment, plus interest received).

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