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A taxpayer has enquired about the tax treatment of a life insurance indemnity not included in an inheritance, along with the resulting late payment interest. The DGT indicates that the inheritance tax liability may be time-barred and that the interest must be taxed as capital gains under Personal Income Tax (IRPF).
Cuestión planteada Tratamiento fiscal del principal y los intereses -indemnización-generados a lo largo de nueve ejercicios fiscales:
La obligación de tributar en el Impuesto sobre Sucesiones y Donaciones por la indemnización podría estar prescrita al haber transcurrido más de cuatro años desde el devengo, salvo interrupción por causas de la LGT. Los intereses de demora por el retraso en el pago deben tributar en el IRPF como ganancias patrimoniales, integrándose en la base imponible del ahorro.
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