Doctrine by topic · DGT Observatory

Late Payment Interest: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 16 rulings · 2014–2025

Current position

Late payment interest for delays in payment is compensatory in nature to redress damages. It is not classified as income from movable capital, but as capital gains according to articles 25 and 33.1 of the Personal Income Tax Law (LIRPF). Following the doctrine of the Supreme Court, these interests must be included in the general tax base and not in the savings tax base.

The DGT has maintained the classification of late payment interest as capital gains of a compensatory nature since 2014. The relevant change occurs in the latest ruling (V1323-25), where the integration of these amounts is modified, moving from the savings tax base to the general tax base following the doctrine of the Supreme Court.

Turning points

  1. V1323-25

    Modifies the integration of the interest, indicating that it must be integrated into the general tax base and not the savings tax base following the doctrine of the Supreme Court.

Analysis based on 13 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V1323-25 15 Jul 2025

Mora interest for wage claims taxed as patrimonial gain

SG de Impuestos sobre la Renta de las Personas Físicas
intereses de moraganancia patrimonialrendimientos del capital mobiliariocarácter indemnizatoriobase imponible general LIRPF — Ley 35/2006 del IRPF art. 25LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0290-25 17 Mar 2025

Salaries and interest penalties taxable in years of exigibility

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajointereses de moraganancia patrimonialbase imponible general LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 14.2.b
Affects CompanyExpat · Non-residentIndividual
V0242-25 5 Mar 2025

Salaries and late interest imputed to the year they became due

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporaldiferencias salarialesintereses de moraganancia patrimonialrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a
Affects CompanyExpat · Non-residentIndividual

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