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The taxpayer asks how interest and legal costs are taxed following a court ruling ordering a bank to return funds transferred to a property developer. The DGT rules that interest constitutes capital gains, whereas legal costs do not generate a gain if the amount received compensates for the expenses incurred.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de los intereses y deducibilidad de los gastos de abogado incurridos.
Los intereses por incumplimiento de la devolución de cantidades anticipadas tienen carácter indemnizatorio y tributan como ganancias patrimoniales integradas en la base imponible del ahorro. Respecto a la condena en costas, el vencedor puede deducir del importe recibido los gastos incurridos en el pleito, sin que la ganancia patrimonial pueda superar dicho importe. Si la condena cubre exactamente los honorarios de abogado y procurador, no se produce ganancia patrimonial.
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