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A query was made regarding the tax treatment of interest refunds and compensation resulting from the annulment of preferred share contracts. The DGT establishes that received interest may be rectified to recover amounts previously paid, and that any new statutory or procedural default interest is taxed as capital gains.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas, teniendo en cuenta que en las declaraciones del impuesto se incluyeron los intereses percibidos y el rendimiento de capital mobiliario negativo derivado de la recompra de los valores.
Los intereses percibidos por la nulidad de contratos pueden solicitarse mediante rectificación de autoliquidación, incluso si el derecho ha prescrito. Los intereses legales y de mora procesal se califican como ganancias patrimoniales, integrándose en la base imponible del ahorro según el artículo 49.1.b) de la LIRPF. La alteración patrimonial de los intereses legales ocurre con la sentencia, mientras que en los de mora procesal ocurre cuando se cuantifican y acuerda su abono.
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