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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, tributan como ganancias patrimoniales y no como rendimientos del capital mobiliario. Al no derivar de una transmisión, la ganancia se cuantifica por el importe íntegro de los intereses percibidos, sin deducir costes 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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