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A taxpayer has enquired about the Income Tax (IRPF) treatment of late payment interest received following an economic-administrative claim. The Directorate General of Taxes (DGT) has ruled that, as these payments are compensatory in nature, they are classified as capital gains rather than income from movable capital.
Cuestión planteada Tributación en el IRPF de los intereses de demora percibidos.
Los intereses de demora con finalidad de resarcir daños y perjuicios se califican como ganancias patrimoniales al representar una variación en el patrimonio no calificada como rendimiento. Al no derivar de una transmisión, su importe es el valor percibido. Se imputan al periodo impositivo en que se produce la alteración patrimonial, es decir, cuando se cuantifican y acuerda su abono. Finalmente, se integran en la base imponible del ahorro.
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