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A query was made regarding the tax classification of judicial compensation for subordinated obligations and its accrued legal interest. The DGT has determined that the compensation constitutes income from movable capital, whereas the legal interest is classified as a capital gain, both of which are taxed under the general tax base.
Cuestión planteada Aclaración sobre la calificación tributaria de la indemnización percibida mediante sentencia judicial a efectos del Impuesto sobre la Renta de las Personas Físicas.
La indemnización por pérdida económica en obligaciones subordinadas es un rendimiento del capital mobiliario integrado en la base del ahorro. Los intereses legales, al ser indemnizatorios y no remuneratorios, son ganancias patrimoniales que deben integrarse en la base imponible general según doctrina del Tribunal Supremo. Ambas cantidades se imputan al período impositivo en que la sentencia adquiere firmeza.
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