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A taxpayer queried whether compensation for medical negligence and its subsequent late payment interest were exempt from Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that while compensation for personal injury is exempt, the late payment interest is not.
Cuestión planteada Si dichos intereses se encuentran exentos en el Impuesto sobre la Renta de las Personas Físicas.
La indemnización por daños personales derivados del funcionamiento de servicios públicos está exenta según el artículo 7 q) de la LIRPF. Sin embargo, los intereses de demora no son exentos por no ser parte de la indemnización y para no extender la exención por analogía. Estos intereses tributan como ganancias patrimoniales. Si el periodo de demora es inferior a un año, tributan en la base imponible general; si es superior a un año, tributan en la base imponible del ahorro.
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