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V0960-15 26 March 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · intereses de demora

Late payment interest from expropriation taxed as capital gains in general or savings tax bases

A taxpayer queried the taxation of late payment interest received following a compulsory purchase. The DGT ruled that, as these payments are compensatory in nature, they are taxed as capital gains, being integrated into either the savings tax base or the general tax base depending on their duration.

The question raised

Cuestión planteada Tributación de los intereses de demora.

The DGT's ruling

Los intereses de demora tienen carácter indemnizatorio y no son rendimientos del capital mobiliario, por lo que tributan como ganancias patrimoniales. Si los intereses indemnizan un período no superior a un año, se integran en la base imponible general. Si el período es superior a un año, se integran en la base imponible del ahorro.

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