Doctrine by topic · DGT Observatory

Compensatory 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

Doctrinal reversal High confidence 59 rulings · 2014–2025

Current position

Compensatory interest for breach of contract or delay is classified as capital gains and not as income from movable capital. These must be included in the general tax base, following the doctrine of the Supreme Court. The temporal allocation is made in the tax period in which the judgment becomes final.

The DGT's position has moved from including interest in the savings tax base to including it in the general tax base. This change is observed in the transition from criteria such as V0129-21, which placed them in the savings base, towards the current doctrine set out in V0729-25. The evolution reflects alignment with the Supreme Court jurisprudence regarding the nature of these interests.

Turning points

  1. V0729-25

    Establishes that compensatory interest must be included in the general tax base and not in the savings tax base, following the doctrine of the Supreme Court.

Analysis based on 54 of 59 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V2135-25 11 Nov 2025

Judicial amounts imputed to the year when the decision becomes final

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalresolución judicial firmeautoliquidación complementariaintereses indemnizatorios LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.1.c
Affects CompanyExpat · Non-residentIndividual
V0729-25 22 Apr 2025

Judicial indemnity interest taxed as patrimonial gain

SG de Impuestos sobre la Renta de las Personas Físicas
intereses indemnizatoriosganancia patrimonialbase imponible generalrendimientos del capital mobiliarioimputación temporal LIRPF — Ley 35/2006 del IRPF art. 14.1.cLIRPF — Ley 35/2006 del IRPF art. 25
Affects CompanyExpat · Non-residentIndividual
V1004-24 10 May 2024

Interest for unpaid wages is taxed as a capital gain within the general tax base

SG de Impuestos sobre la Renta de las Personas Físicas
intereses indemnizatoriosintereses remuneratoriosganancia patrimonialbase imponible generalrendimientos del capital mobiliario LIRPF — Ley 35/2006 del IRPF art. 25LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V3077-23 24 Nov 2023

Legal fees cannot be deducted from compensatory interest payments

SG de Impuestos sobre la Renta de las Personas Físicas
intereses indemnizatoriosganancia patrimonialrendimientos del capital mobiliariohonorarios de abogadosminoración de ganancias LIRPF — Ley 35/2006 del IRPF art. 25LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V2805-23 16 Oct 2023

Compensatory interest for delays is taxed as a capital gain within the general tax base

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasimputación por devengoreversión de la corrección valorativaintereses indemnizatoriosganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 25
Affects CompanyExpat · Non-residentIndividual

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