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A taxpayer inquired about the taxation of late payment interest received following the refund of undue tax payments from previous years. The Directorate General for Taxes (DGT) ruled that, as these payments are compensatory in nature, they are classified as capital gains and must be included in the savings tax base.
Cuestión planteada Tributación en el IRPF de los intereses de demora percibidos.
Los intereses de demora tienen finalidad indemnizatoria para resarcir daños por incumplimiento, por lo que no son rendimientos del capital mobiliario sino ganancias patrimoniales. Estas se imputan al período en que se produce la alteración patrimonial, es decir, cuando se reconocen y acuerda su abono. Independientemente del período que abarquen, estos intereses deben integrarse en la base imponible del ahorro según el artículo 49.1,b) de la Ley del IRPF.
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