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A taxpayer is required to repay wages unduly received in 2007, plus interest following an arbitral award. The DGT has determined that the repayment of the principal does not constitute a capital loss, whereas the interest does.
Cuestión planteada Consideración del reintegro y de los intereses como pérdidas patrimoniales
La devolución de importes percibidos indebidamente como rendimientos del trabajo debe imputarse al ejercicio en que se declararon como ingreso. Por tanto, el reintegro no constituye una pérdida patrimonial en el ejercicio en que se realiza. No obstante, los intereses pagados por el laudo tienen carácter indemnizatorio y suponen una alteración en la composición del patrimonio, siendo computables como pérdida patrimonial.
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