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A taxpayer queried the tax treatment regarding the refund of interest due to the nullity of subordinated debt, as well as the treatment of legal and default interest received. The DGT clarified that refunded interest can be claimed through a rectification of the tax return, and that legal and compensatory interest are taxable as capital gains.
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 la deuda subordinada, así como a la percepción de los intereses legales reconocidos por sentencia.
Los intereses de deuda subordinada declarada nula 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, imputándose al periodo en que la sentencia adquiera firmeza. Los intereses de mora procesal también son ganancias patrimoniales y se imputan cuando se cuantifican y acuerda su abono. Ambos conceptos se integran en la base imponible del ahorro.
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