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A taxpayer inquired about the taxation of late payment interest received following a refund of undue payments. The Directorate General for Taxes (DGT) ruled that, following a change in Supreme Court criteria, such interest constitutes a capital gain that must be included in the general tax base.
Cuestión planteada Tributación en el IRPF-2022 de los referidos intereses.
Los intereses de demora abonados por la Agencia Tributaria por devolución de ingresos indebidos están sujetos al IRPF como ganancia patrimonial. Al no derivar de una transmisión de elementos patrimoniales, se integran en la base imponible general como renta general. Este criterio es aplicable a la declaración del ejercicio 2022 por estar vigente antes de su presentación.
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