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A taxpayer received compensation and interest following the amortization of their bank shares. The DGT determines that both the compensation and the interest must be included in the general tax base and not in the savings tax base.
Question posed: Taxation in the Personal Income Tax (IRPF) of the compensation received and the legal and court representative fees incurred.
The compensation received is classified as a capital gain which, as it does not derive from a transfer, is included in the general tax base. Legal and court representative fees cannot reduce said gain as they are considered consumption income. Compensatory interest is also considered a capital gain and, following the doctrine of the Supreme Court, must be included in the general tax base.
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