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An heir inquires about the taxation of the reimbursement of late payment interest from an expropriation that her father received in excess. The DGT explains that this allows for the rectification of both Inheritance Tax and the deceased's Personal Income Tax.
Issue raised: Taxation of the reimbursement.
The reimbursement of excess late payment interest constitutes a reduction of the estate, allowing for the rectification of the Inheritance and Gift Tax self-assessment. Regarding Personal Income Tax, as these are compensatory interests, they are taxed as capital gains; therefore, the reimbursement does not affect the current tax year, but rather requires the rectification of the self-assessment in which they were originally included as income.
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