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A taxpayer inquired about the taxation of late payment interest received due to delays in determining and paying the fair compensation for a compulsory purchase. The Directorate General for Taxes (DGT) ruled that these interests are compensatory in nature and must be included as capital gains within the savings tax base.
Cuestión planteada Imputación temporal.
Los intereses de demora por retraso en la fijación y abono del justiprecio se califican como ganancias patrimoniales al tener finalidad indemnizatoria. Estas ganancias deben integrarse en la base imponible del ahorro, según el artículo 49 de la Ley 35/2006. La imputación temporal se realiza en el período impositivo en que se produce la alteración patrimonial, que ocurre cuando los intereses se reconocen, se cuantifican y se acuerda su abono.
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