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A taxpayer queried how interest received due to the refund of undue tax payments, and its subsequent repayment, should be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that late payment interest constitutes a capital gain and that any subsequent repayment requires an amendment to the tax return for the year in which the interest was received.
Cuestión planteada Teniendo en cuenta que la anulación de la Resolución del Tribunal Económico Administrativo Central supondrá el reintegro por el consultante del importe satisfecho por la Comunidad en concepto de devolución de ingresos indebidos e intereses de demora, se consulta la tributación en el IRPF de la percepción inicial por el consultante de los intereses de demora y la posterior devolución de éstos.
Los intereses de demora por devolución de ingresos indebidos tienen carácter indemnizatorio y deben tributar como ganancias patrimoniales en la base imponible del ahorro. Al no proceder de una transmisión, se cuantifican por el importe percibido. Si se debe reintegrar dicho importe por anulación de la resolución, la incidencia fiscal no ocurre en el ejercicio del reintegro, sino que debe regularizarse mediante la rectificación de la autoliquidación del ejercicio en que se declaró la percepción.
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