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The taxpayer enquires about the taxation of late payment interest received following a court ruling and whether legal fees for solicitors and procurators are deductible. The DGT rules that such interest constitutes capital gains and that legal defence expenses are deductible subject to a limit.
Cuestión planteada Tributación en el IRPF de los intereses de demora que puedan percibirse como consecuencia de la sentencia y deducción de los gastos de abogado y procurador.
Los intereses de demora tienen carácter indemnizatorio para resarcir daños por incumplimiento, por lo que tributan como ganancias patrimoniales en la base imponible del ahorro. Al no proceder de una transmisión, su cuantía es el importe percibido. Los gastos de abogado y procurador derivados de litigios con quien se perciben los rendimientos son deducibles de los rendimientos del trabajo con un límite de 300 euros anuales.
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