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A taxpayer has requested clarification on the tax treatment of sums received following a court ruling compensating for economic loss and default interest. The DGT has determined that these amounts are not exempt as they constitute property damage rather than personal injury, and that the interest must be included in the savings tax base.
Cuestión planteada Tratamiento en el Impuesto sobre la Renta de las Personas Físicas de los importes a que da lugar la sentencia.
Las indemnizaciones por responsabilidad civil contractual que compensan perjuicios económicos (daños patrimoniales) y no daños personales, tributan como ganancias patrimoniales en la base imponible general. Los intereses procesales o de mora, al tener carácter indemnizatorio, también se califican como ganancias patrimoniales. Estos intereses deben integrarse en la base imponible del ahorro, según el artículo 49.1.b) de la Ley del IRPF.
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