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A taxpayer asks whether interest from a deposit to be received in 2015, the year they cease to be a Spanish resident, should be declared in their IRPF. The DGT responds that such interest is not taxable in the IRPF as it is due during a period when the taxpayer is no longer a resident, but may be taxable under the Non-Resident Income Tax.
Cuestión planteada Si los intereses que perciba al vencimiento del depósito deberán declararse como rendimientos del capital mobiliario en el Impuesto sobre la Renta de las Personas Físicas.
Los intereses de un depósito se califican como rendimientos del capital mobiliario según el artículo 25.2 de la LIRPF. Estos rendimientos se imputan al periodo impositivo en que sean exigibles por su perceptor. Si los intereses son exigibles en un periodo en el que el contribuyente no tiene la condición de residente fiscal en España, no tributan en el IRPF, aunque sí podrían tributar en el Impuesto sobre la Renta de no Residentes.
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