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A taxpayer requested clarification regarding the taxation of statutory and late-payment interest received following a settlement agreement. The DGT has determined that the principal amount does not generate a new gain, whereas the interest, being compensatory in nature, constitutes capital gains.
Cuestión planteada Tributación en el IRPF.
Los intereses de naturaleza indemnizatoria, que resarcen daños por incumplimiento o retraso, tributan como ganancias patrimoniales según los artículos 25 y 33.1 de la Ley 35/2006. Al no derivar de una transmisión, la ganancia es el importe íntegro de los intereses percibidos, sin posibilidad de minorar gastos procesales. La imputación temporal ocurre cuando se reconocen y acuerda su abono, y deben integrarse en la base imponible del ahorro.
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