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A taxpayer has requested clarification on how to tax the cancellation of a mortgage through disability insurance and subsequent late payment interest following a court ruling. The Tax Agency has ruled that the cancellation constitutes income from movable capital, while the late payment interest is classified as capital gains.
Cuestión planteada Tratamiento fiscal de las cantidades percibidas en el Impuesto sobre la Renta de las Personas Físicas.
La cancelación de la deuda hipotecaria por el seguro se trata como si el beneficiario fuera el propio contribuyente, computándose como rendimiento del capital mobiliario por la diferencia entre el capital percibido y las primas satisfechas. Estos rendimientos se integran en la base imponible del ahorro. Los intereses de demora por retraso en el pago tienen carácter indemnizatorio y tributan como ganancias patrimoniales en la base del ahorro. La imputación temporal de la indemnización se realiza en el período en que la sentencia judicial sea firme.
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