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A taxpayer inquired about the Income Tax (IRPF) treatment of late payment interest and legal costs received after winning a lawsuit against a bank. The Directorate General for Taxes (DGT) ruled that, as compensatory interest, these constitute capital gains that must be integrated into the general tax base.
Cuestión planteada Tributación en el IRPF de los intereses de demora.
Los intereses de demora tienen carácter indemnizatorio para resarcir daños por incumplimiento, por lo que no son rendimientos del capital mobiliario. Según la doctrina del Tribunal Supremo, estos intereses constituyen una ganancia patrimonial que debe integrarse en la base imponible general y no en la del ahorro. Esta interpretación se aplica a los intereses que resultan de un fallo judicial.
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