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A taxpayer inquired about the taxation of statutory and procedural late-payment interest received following a court ruling on preferred shares. The DGT ruled that, as these payments 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 finalidad indemnizatoria y deben tributar como ganancias patrimoniales según el artículo 33.1 de la Ley 35/2006. 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. Ambos conceptos se integran en la base imponible del ahorro conforme al artículo 49.1.b) de la Ley del Impuesto.
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