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A taxpayer requested clarification regarding the taxation of statutory and late-payment interest received following a settlement agreement. The DGT ruled that while the principal amount does not generate a new gain, 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, tributan como ganancias patrimoniales y no como rendimientos del capital mobiliario. Al no derivar de una transmisión, la ganancia es el importe íntegro de los intereses sin minorar gastos procesales. La alteración patrimonial ocurre cuando se reconocen y acuerda su abono, y deben integrarse en la base imponible del ahorro.
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