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An individual requested clarification on the taxation of legal interest received following a court ruling that compelled a bank to refund money paid to a property developer. The Directorate General for Taxes (DGT) ruled that these interests are compensatory in nature rather than remunerative.
Cuestión planteada Tributación en el IRPF de los intereses.
Los intereses legales derivados de la sentencia por devolución de cantidades anticipadas en la construcción de viviendas tienen naturaleza indemnizatoria por resarcir daños y perjuicios. Al no ser rendimientos del capital mobiliario, deben tributar como ganancias patrimoniales. Su integración en la liquidación del impuesto debe realizarse en la base imponible del ahorro, según el artículo 49.1.b) de la Ley del IRPF.
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