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A member of a housing cooperative has enquired about the taxation of late payment interest and legal costs following a court ruling. The DGT has ruled that compensatory interest and the recovery of legal costs constitute capital gains rather than income from movable capital.
Cuestión planteada Tributación de los intereses de demora y de las costas.
Los intereses indemnizatorios por incumplimiento o retraso tributan como ganancias patrimoniales en la base imponible del ahorro. La cuantía de esta ganancia es el importe de los intereses percibidos, sin posibilidad de minorar los honorarios de abogados. La condena en costas constituye una ganancia patrimonial de carácter restitutorio que debe integrarse en la base imponible general. Ambos conceptos se imputan al período impositivo en que la sentencia adquiera firmeza.
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