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A query was raised regarding the Personal Income Tax (IRPF) treatment of interest and commission refunds from a revolving card following a court ruling of nullity. The Directorate General for Taxes (DGT) determines that the reimbursement of excess capital is not taxable, but statutory and procedural default interest must be included as general income.
Cuestión planteada Tributación en el IRPF de la devolución de intereses y comisiones de tarjeta "revolving" por declaración judicial de nulidad del contrato y de los intereses legales y de mora procesal.
El reintegro de cantidades que exceden el capital prestado por nulidad del contrato no tiene incidencia en el IRPF. Los intereses legales y de mora procesal, al tener carácter indemnizatorio, se califican como ganancias patrimoniales. Siguiendo la doctrina del Tribunal Supremo, estas ganancias deben integrarse en la base imponible general como renta general, y no en la base del ahorro.
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