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The inquirer asks about the taxation of a refund of money paid to a property developer, including statutory interest and legal costs following a court ruling. The DGT clarifies that the refund of the principal is not considered income, but interest constitutes a capital gain and legal costs may be subject to tax depending on the reimbursement of expenses.
Cuestión planteada Tributación en el IRPF.
La devolución de las cantidades entregadas a la promotora no genera ganancia o pérdida patrimonial si hay identidad de importes. Los intereses legales resultantes tienen carácter indemnizatorio y deben tributar como ganancias patrimoniales en la base imponible del ahorro. Respecto a las costas, el vencedor puede deducir los gastos incurridos en el pleito del importe recibido, de modo que si el resarcimiento iguala a los gastos, no hay ganancia patrimonial.
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