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A query was raised regarding the tax classification of legal interest set in a settlement agreement. The DGT determines that, as these are compensatory interests for damages, they are classified as capital gains rather than income from movable capital.
Cuestión planteada Se pregunta sobre la tributación de los intereses legales establecidos por sentencia judicial firme y cuantificados en un acuerdo transaccional a homologar judicialmente.
Los intereses indemnizatorios por retraso en el cumplimiento de una obligación tributan como ganancias patrimoniales. Si los intereses indemnizan un período superior a un año, se integran en la base imponible del ahorro. La alteración patrimonial ocurre cuando se cuantifican y acuerda su abono.
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