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A query was raised regarding the taxation of interest established by the Insurance Contract Act due to delays in indemnity payments. The DGT has determined that this interest is compensatory rather than remunerative, and must therefore be taxed as capital gains.
Cuestión planteada Tributación de los intereses del artículo 20 de la Ley de Contrato de Seguro establecidos por sentencia judicial.
Los intereses del artículo 20 de la Ley 50/1980 tienen carácter indemnizatorio por el retraso en el abono y no son exentos. Al no ser rendimientos del capital mobiliario, deben calificarse como ganancias patrimoniales según los artículos 25 y 33.1 de la Ley 35/2006. Dado que los intereses consultados abarcan un periodo superior a un año, se integran en la base imponible del ahorro conforme al artículo 49.1.b).
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