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A taxpayer received compensation for damages resulting from a failure to enter into a contract following a court ruling. The DGT has determined that the amount corresponding to unpaid wages constitutes employment income, while the late payment interest is classified as a capital gain.
Cuestión planteada Tributación en el IRPF.
La indemnización por salarios no percibidos debido a la mora en la contratación constituye un rendimiento del trabajo, al sustituir salarios no percibidos. No es una indemnización exenta por daños personales, sino por daños materiales o patrimoniales. Los intereses de demora por dicho incumplimiento tienen carácter indemnizatorio y deben tributar como ganancia patrimonial integrada en la base imponible general.
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