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A taxpayer received a fee for opening a bank account and later incurred a penalty for breaching the contract terms. The DGT determines that the fee must be declared as capital gains and the penalty may also be included as such in the relevant declaration.
Cuestión planteada Tratamiento en el IRPF tanto de la retribución bruta como de la penalización por incumplimiento del contrato.
La retribución bruta recibida debe consignarse en la declaración del IRPF como rendimiento íntegro del capital mobiliario, incluyendo también la retención aplicada. Por otro lado, la cuantía negativa derivada de la penalización por incumplimiento de las condiciones puede incluirse en la declaración del IRPF como rendimiento del capital mobiliario.
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