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A taxpayer inquires as to when six-year increments recognized by judicial sentence must be declared and how the resulting interest is taxed. The DGT clarifies that the six-year increments are imputed to the year the judgment becomes final and that compensatory interest constitutes capital gains.
Question posed: Temporal imputation in Personal Income Tax (IRPF).
The six-year increments are imputed to the tax period in which the judicial resolution determining the right becomes final. Compensatory interest derived from the judgment is taxed as capital gains in the period in which the change in assets occurs (finality of the judgment or quantification of the interest). These capital gains are included in the savings tax base.
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