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A taxpayer inquired about the taxation of interest from subordinated bonds declared null by a court, and the statutory interest awarded by the ruling. The Tax Agency responded that the tax return can be amended to recover tax paid on the annulled interest, and that statutory interest is treated as a capital gain.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas de la declaración de nulidad, respecto a la devolución de los intereses brutos de los valores, así como a la percepción de los intereses legales reconocidos en sentencia satisfechos por la entidad bancaria.
Los intereses de bonos anulados pueden ser objeto de rectificación de autoliquidación para obtener la devolución de ingresos indebidos, incluso si el derecho ha prescrito. Los intereses legales por la nulidad tienen carácter indemnizatorio y tributan como ganancias patrimoniales, integrándose en la base imponible del ahorro. La imputación temporal de estos intereses legales se produce en el período en que la sentencia adquiere firmeza. Los intereses de mora procesal también son ganancias patrimoniales independientes.
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