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A taxpayer inquired about the taxation of legal and procedural default interest received following a court ruling on preferred shares. The DGT ruled that, as they are compensatory in nature, they are classified as capital gains rather than income from movable capital.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas respecto a la percepción de los intereses legales reconocidos por sentencia y satisfechos por la entidad bancaria.
Los intereses legales y de mora procesal tienen naturaleza indemnizatoria y deben tributar como ganancias patrimoniales. Los intereses legales se imputan al periodo en que la sentencia adquiere firmeza, mientras que los de mora procesal se imputan cuando se cuantifican y acuerda su abono. A partir de 2015, ambos tipos de intereses se integran en la base imponible del ahorro.
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