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A taxpayer inquired whether the refund of unduly charged mortgage interest and compensatory statutory interest are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the refund of the principal is not income, but compensatory interest constitutes a capital gain that must be included in the savings tax base.
Cuestión planteada Tributación en el IRPF de la devolución y de los intereses.
La devolución de la diferencia entre los intereses cobrados por error y los que debían aplicarse no constituye renta. Los intereses legales abonados por el banco tienen carácter indemnizatorio y, al no ser rendimientos del capital mobiliario, se califican como ganancias patrimoniales. Estas deben integrarse en la base imponible del ahorro, independientemente del periodo que abarquen, y se imputan al periodo en que se reconocen y acuerda su abono.
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