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V1323-25 15 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · intereses de mora

Mora interest for wage claims taxed as patrimonial gain

The consultant asks whether interest under Article 29.3 of the Workers' Statute, awarded by judgment, is considered income from work or patrimonial gains. The DGT responds that the interest has an indemnity character and must be taxed as patrimonial gain included in the general tax base.

The question raised

Whether, for Personal Income Tax purposes, the interest under Article 29.3 of the Workers' Statute, received by virtue of a final judgment for a wage claim, is taxed as employment income or as a capital gain.

The DGT's ruling

Late payment interest for delays in salary payments has an indemnification purpose to compensate for damages. By their nature, they are not returns on movable capital, but rather capital gains pursuant to Articles 25 and 33.1 of the Personal Income Tax Law (LIRPF). Following the doctrine of the Supreme Court, these interests must be included in the general tax base and not in the savings tax base.

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