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A taxpayer queried the taxation of interest received via court ruling due to an insurer's delay in paying out a life insurance policy. The Directorate General for Taxes (DGT) ruled that this interest is not subject to Inheritance Tax, but must be taxed under Personal Income Tax (IRPF) as a capital gain.
Question raised: Taxation of the aforementioned interest.
The insurer's default interest, being compensation for damages, does not constitute returns on movable capital but rather capital gains pursuant to Articles 25 and 33.1 of Law 35/2006. These amounts must be included in the savings tax base, regardless of the period they cover, in accordance with Article 49.1.b) of the same law.
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