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A taxpayer asks whether, upon regaining resident status, they are entitled to a refund of late payment interest paid after a supplementary self-assessment. The DGT states that, in line with the intent of the law, such interest should be refunded.
Cuestión planteada
El artículo 95 bis.5 de la LIRPF regula la devolución de las cantidades ingresadas por ganancias patrimoniales en supuestos de recuperación de la residencia. Aunque el texto menciona explícitamente la devolución de intereses de demora desde el ingreso hasta el pago de la devolución, la DGT considera que, por el espíritu y finalidad de la norma, también procedería la devolución de los intereses de demora devengados desde la presentación de la autoliquidación complementaria hasta la fecha del pago de la deuda.
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