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A taxpayer has enquired about the tax treatment of compensation and interest received following a fire on their estate. The DGT has determined that compensation for material damage constitutes a capital gain, and late payment interest is also treated as a capital gain, taxed within either the savings or general tax base depending on its duration.
Cuestión planteada Tratamiento de la indemnización y los intereses percibidos en el Impuesto sobre la Renta de las Personas Físicas.
La indemnización por daños en elementos patrimoniales no es renta exenta por daños personales, sino una ganancia o pérdida patrimonial según el artículo 37.1.g) de la LIRPF. Los ingresos dejados de percibir se califican como rendimientos de la actividad económica. Los intereses de demora, por su carácter indemnizatorio, son ganancias patrimoniales que se integran en la base del ahorro (art. 49.1.b) si indemnizan más de un año, o en la base general si es un periodo no superior a un año.
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