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A homeowner requested clarification on the taxation of late payment interest on fees and the legal costs awarded to the homeowners' association. The Directorate General of Taxes (DGT) ruled that both concepts are compensatory in nature and must be taxed as capital gains.
Cuestión planteada Tributación de los intereses moratorios y de la condena en costas.
La condena en costas tiene carácter restitutorio del gasto de defensa, lo que constituye una ganancia patrimonial según el artículo 33.1 de la LIRPF. Los intereses moratorios por impago de cuotas, al ser indemnizatorios por el retraso, no son rendimientos del capital mobiliario sino ganancias patrimoniales. Ambos conceptos se atribuirán a cada propietario según las normas o pactos aplicables, generalmente su cuota de participación.
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