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A query was raised regarding whether the payment of legal interest arising from a court judgment can be considered a capital loss. The DGT has ruled that, as it constitutes a change in the composition of assets, it is a computable capital loss.
Cuestión planteada Consideración del pago de los intereses como pérdida patrimonial e imputación temporal.
Los intereses legales con carácter indemnizatorio suponen una alteración en la composición del patrimonio al surgir una obligación de pago. Al no estar recogidos en las exclusiones del artículo 33.5 de la Ley del IRPF, constituyen una pérdida patrimonial. La imputación temporal debe realizarse en el período impositivo en que se produce la alteración, que es cuando se liquidan los intereses.
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