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A query was raised regarding the Personal Income Tax (IRPF) treatment of late payment interest received following the refund of undue payments by the Tax Agency. The Directorate General for Taxes (DGT) ruled that, as these payments are compensatory in nature, they must be taxed as capital gains.
Cuestión planteada Tributación en el IRPF de los intereses de demora percibidos.
Los intereses de demora tienen finalidad indemnizatoria para resarcir daños por incumplimiento o retraso, por lo que no son rendimientos del capital mobiliario sino ganancias patrimoniales. Estas se cuantifican por el importe percibido y se imputan al periodo en que se reconozcan y acuerde su abono. Su integración se realiza en la base imponible del ahorro, según el artículo 49.1.b) de la Ley del IRPF.
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