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A homeowners' association receives €50,000 in interest following a court ruling regarding construction defects. The DGT has determined that this interest is compensatory in nature and must be attributed to each individual owner for taxation purposes.
Cuestión planteada Tributación de los intereses.
Los intereses judiciales con finalidad de resarcir daños y perjuicios tienen carácter indemnizatorio y no son rendimientos del capital mobiliario. Por tanto, tributan como ganancia patrimonial que, al no derivar de una transmisión, se cuantifica por el importe percibido. Dichos intereses se integran en la base imponible del ahorro según el artículo 49.1.b) de la Ley del IRPF. La tributación de cada copropietario se produce independientemente de si el dinero se reparte o no.
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