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The taxpayer asks how late payment interest received due to the refund of an undue IRPF payment is taxed. The DGT responds that, following the change in criteria by the Supreme Court, these interests constitute a capital gain that must be included in the general tax base.
Question posed: Taxation of the aforementioned interest under IRPF.
Late payment interest paid by the Tax Agency for the refund of undue tax payments is subject to IRPF as a capital gain. As it does not derive from the transfer of assets, it is included in the general tax base. The quantification of said gain is the full amount received; therefore, defense or representation expenses incurred are not deductible.
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