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V2921-14 30 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · intereses de demora

Compensatory late payment interest is taxed as capital gains in the general or savings tax base

The taxpayer inquires about the temporal imputation of gains from expropriation and late payment interest. The DGT does not issue a binding ruling on the expropriation due to it being untimely, but clarifies that compensatory late payment interest constitutes capital gains.

The question raised

Temporal imputation of capital gains corresponding to expropriation and the taxation of interest.

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