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A taxpayer has requested clarification on the tax treatment of interest received following the judicial annulment of a share purchase. The DGT has determined that while the refund of the purchase price and the return of the shares do not affect income, the interest received is compensatory in nature and must be taxed as capital gains.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por el consultante.
La nulidad retroactiva de un contrato obliga a las partes a restituirse las prestaciones sin efectos en la renta. Los intereses recibidos por el retraso en la devolución del dinero tienen carácter indemnizatorio y no son rendimientos del capital mobiliario. Por tanto, deben tributar como ganancias patrimoniales en el período en que se reconozcan y cuantifiquen, integrándose en la base imponible del ahorro.
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