Category: Fiscalidad Particulares

Default interest and its taxation in the Personal Income Tax according to the Supreme Court

In the recent decision of the Supreme Court (hereinafter, TS) of December 3, 2020, R. CASACION núm.: 7763/2019 establishes that late payment interest from a refund of unduly paid taxes should not be taxed as it is considered as not subject to the Personal Income Tax (hereinafter, IRPF). It is noteworthy that said sentence has a private vote that considers that this should be taxed as a capital gain.

In the recent decision of the Supreme Court (hereinafter, TS) of December 3, 2020, R. CASACION núm.: 7763/2019 establishes that late payment interest from a refund of unduly paid taxes should not be taxed as it is considered as not subject to the Personal Income Tax (hereinafter, IRPF). It is noteworthy that said sentence has a private vote that considers that this should be taxed as a capital gain.

Es probable que todo lo anterior pueda ser también de aplicación en el supuesto de  devoluciones derivadas del Impuesto sobre Sociedades y del IRNR, por ejemplo, las basadas en vulneración del Derecho de la UE y de la Constitución. En caso de que se hubiera tributado por ello, sería recomendable estudiar la posibilidad de instar la rectificación de las autoliquidaciones de IRPF, IS o IRNR, en su caso, correspondientes dentro del plazo de prescripción.

Sentencia: Supreme Court Decision:

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