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A taxpayer has requested clarification on how to tax the refund of contributions to a cooperative, statutory interest, and legal costs following a court ruling. The Directorate General of Taxes (DGT) has ruled that while the refund of capital does not generate a gain, compensatory interest and legal costs are classified as capital gains.
Cuestión planteada Tributación en el IRPF.
La devolución de las cantidades aportadas no constituye ganancia o pérdida patrimonial si hay identidad de importes. Los intereses con finalidad indemnizatoria tributan como ganancias patrimoniales integradas en la base imponible del ahorro. La condena en costas, por su carácter restitutorio, también constituye una ganancia patrimonial que se integra en la base imponible general. La imputación temporal de estas rentas se realiza en el período en que la sentencia adquiera firmeza.
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