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V2109-25 6 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital mobiliario

Income and penalties from contract breaches may be treated as capital gains

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.

The question raised

Tax treatment in the IRPF of both the gross remuneration and the penalty for breach of contract.

The DGT's ruling

The gross remuneration received must be reported in the Personal Income Tax (IRPF) return as gross income from movable capital, including the applied withholding tax. On the other hand, the negative amount derived from the penalty for non-compliance with the conditions may be included in the IRPF return as income from movable capital.

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