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A taxpayer has enquired about the taxation of amounts reimbursed and interest following the judicial invalidation of a multi-currency clause. The DGT has ruled that the restitution of capital does not constitute income, but it may necessitate the repayment of tax deductions for the main residence if the eligibility requirements are no longer met.
Cuestión planteada Tributación en el IRPF de los importes reintegrados.
La restitución de cantidades pagadas de más por nulidad de cláusula no constituye renta. Si dichas cantidades formaron parte de la base de la deducción por vivienda habitual, se debe regularizar la situación tributaria según el artículo 59 del RIRPF. Los intereses legales por la sentencia tributan como ganancia patrimonial integrada en la base imponible general. La condena en costas no genera ganancia patrimonial si el importe recibido compensa los gastos incurridos en el pleito.
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