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A local council enquired whether it should withhold Personal Income Tax (IRPF) on late payment interest paid to employees due to salary delays. The Directorate General for Taxes (DGT) ruled that these interests are compensatory in nature and must be taxed as capital gains within the savings tax base, without withholding.
Cuestión planteada Sometimiento a retención de los intereses por mora.
Los intereses por mora en el pago del salario, regulados en el Estatuto de los Trabajadores, tienen finalidad indemnizatoria para resarcir daños por el retraso. Por su naturaleza, no son rendimientos del capital mobiliario, sino ganancias patrimoniales según los artículos 25 y 33.1 de la Ley 35/2006. Al no ser una renta sometida a retención según el artículo 75 del Reglamento del IRPF, no procede realizar retención alguna. Estos importes deben integrarse en la base imponible del ahorro.
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