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A query was raised regarding the taxation under Personal Income Tax (IRPF) of late payment interest received following a successful appeal against the Tax Agency. The Directorate General for Taxes (DGT) ruled that these interests are compensatory in nature and must be taxed as capital gains.
Cuestión planteada Tributación en el IRPF de los referidos intereses.
Los intereses de demora, al tener finalidad resarcitoria por el retraso en el cumplimiento de una obligación, no son rendimientos del capital mobiliario sino ganancias patrimoniales. Al no derivar de una transmisión, su cuantía será el importe percibido. Estos importes se integrarán en la base imponible del ahorro según el artículo 49.1,b) de la Ley del IRPF.
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