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A non-resident in Spain (resident in Denmark) asks whether interest on a 2021 IRPF refund is subject to Non-Resident Income Tax (IRNR). The DGT confirms it is taxable and must be declared using Form 210.
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Los intereses de demora tienen carácter indemnizatorio y se califican como ganancias patrimoniales. Al incorporarse al patrimonio del contribuyente bienes o derechos que deben cumplirse en territorio español, se consideran rentas obtenidas en España. Para residentes en la Unión Europea, el tipo de gravamen aplicable es del 19% y la base imponible se calcula según la normativa del IRPF. La declaración debe realizarse mediante el Modelo 210.
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