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A taxpayer asks whether the refund of money resulting from the judicial nullity of a mortgage hedging contract, along with its statutory interest, is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that the returned capital does not constitute income, but the statutory interest is considered a capital gain.
Cuestión planteada Tributación en el IRPF.
La restitución de cantidades por nulidad de contrato no constituye renta al buscar volver al estado inicial. Si dichas cantidades se usaron para la deducción por vivienda habitual, se debe regularizar la deducción. Los intereses legales, al tener carácter indemnizatorio, tributan como ganancia patrimonial integrada en la base imponible del ahorro.
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