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A taxpayer inquired about recovering income tax (IRPF) withholdings applied to interest from subordinated obligations following a court-ordered compensation. The Directorate General for Taxes (DGT) ruled that since the court judgment already reduced the compensation amount by those interest amounts, no additional adjustments can be made regarding the withholdings.
Cuestión planteada Cómo recuperar la retención a cuenta del Impuesto sobre la Renta de las Personsa Físicas, practicada en su día sobre los intereses.
Dado que los intereses percibidos de las obligaciones subordinadas entre 2009 y 2013 se han tenido en cuenta para determinar la cantidad de la sentencia, la renta a integrar en la base imponible ya está minorada por dicho importe. Por tanto, no procede realizar ningún ajuste adicional respecto a los intereses declarados y a las retenciones practicadas.
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