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An heir seeks clarification on the taxation of capital repayment and statutory interest following a court ruling declaring a share purchase contract null and void. The Directorate General for Taxes (DGT) rules that the returned capital does not constitute income, whereas the statutory interest is taxed as a capital gain within the savings tax base.
Cuestión planteada Tributación en el IRPF.
La restitución de la cantidad suscrita por nulidad de contrato no constituye renta en el IRPF al devolver las cosas a su estado inicial. Los intereses legales, al tener carácter indemnizatorio por el retraso en el cumplimiento, tributan como ganancia patrimonial. Dicha ganancia se cuantifica por el importe de los intereses y debe integrarse en la base imponible del ahorro.
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