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A query was raised regarding the taxation of late payment interest received following a favourable ruling in an economic-administrative appeal. The Directorate General of Taxes (DGT) ruled that, as these payments are compensatory in nature, they are classified as capital gains rather than income from movable capital.
Cuestión planteada Imputación temporal y calificación en el Impuesto sobre la Renta de las Personas Físicas de los intereses de demora percibidos.
Los intereses de demora que resarcen daños por incumplimiento o retraso se califican como ganancias patrimoniales según el artículo 33.1 de la LIRPF. Su cuantificación es el importe íntegro percibido, sin posibilidad de deducir honorarios de abogados. La alteración patrimonial ocurre cuando se reconocen y acuerda su abono, y deben integrarse en la base imponible del ahorro.
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