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A taxpayer received compensation for the principal invested in a savings insurance policy, along with late payment interest from the insurer following a fraud. The Directorate-General for Taxes (DGT) ruled that the negative difference between the invested capital and the recovered principal constitutes a capital loss, whereas the late payment interest is classified as a capital gain.
Cuestión planteada Tributación en el IRPF.
La diferencia entre el capital invertido y el principal recuperado constituye una pérdida patrimonial que se integra en la base imponible general. Los intereses por mora del asegurador, al tener carácter indemnizatorio para resarcir daños por el retraso, tributan como ganancia patrimonial en la base imponible del ahorro. Al no derivar de una transmisión, la cuantía de esta ganancia es el importe percibido, sin posibilidad de minorar honorarios de abogados o procuradores.
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