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A taxpayer received interest following the refund of contributions to a housing cooperative and interest due to late payment by an insurer. The DGT has ruled that this interest is compensatory in nature and must be taxed as capital gains rather than income from movable capital.
Cuestión planteada Tributación en el IRPF de los referidos intereses y posible minoración de los mismos de los honorarios de los abogados.
Los intereses percibidos por la devolución de cantidades anticipadas en construcción y los de mora del asegurador tienen finalidad resarcitoria y no son exentos. Al ser intereses indemnizatorios, tributan como ganancias patrimoniales según los artículos 25 y 33.1 de la Ley 35/2006. Al no derivar de una transmisión, la ganancia es el importe de los intereses percibidos, sin posibilidad de minorar los honorarios de abogados. Se integran en la base imponible del ahorro si indemnizan un periodo superior a un año.
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