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New treatment of late payment interest paid by the Tax Agency on refunds of undue income

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Interest is taxed once again

The Supreme Court has rectified its previous criterion and now says that the late payment interest in favor of the taxpayer must be taxed in the Personal Income Tax…

Previous criterion. When a Treasury resolution results in an amount to be refunded, or when a taxpayer rectifies a self-assessment and requests the refund of the excess paid, the Treasury must pay late payment interest (4.0625% from 2023) (LGT art. 32.2). The Supreme Court, at the end of 2021, issued a ruling establishing that this type of income was not subject to Personal Income Tax, since its purpose is compensatory: if the interest were taxed, the compensation would be reduced by the amount of tax to be paid, and the damage suffered would not be fully repaired (TS 3-12-20).

New criterion. Well, as you may have read in the press, the Supreme Court has changed its previous criterion and now considers that interest is taxable in Personal Income Tax (TS 12-1-23). In its new ruling, it considers that interest does produce an alteration in the value of the recipient’s assets and the Personal Income Tax regulations do not exempt them from taxation. In addition, it also considers that this type of income should be taxed as capital gains in the general personal income tax base, which is even more detrimental to taxpayers.

Until the first ruling of the Supreme Court establishing the non-taxation of interest, the Tax Authorities required that this interest be taxed in the savings base of the Personal Income Tax (at lower rates) (DGT V3503-19).

Temporary effects. In any case, the new ruling only affects personal income tax self-assessments filed from the date of the new ruling. Self-assessments filed before (for example, in June 2022, with respect to the IRPF of 2021) are subject to the previous criterion. This has been established by the TEAC in other cases in which there have been changes of criteria [TEAC 23-06-2022].

By virtue of the principles of legitimate trust and legal certainty, when a taxpayer has adjusted its actions to what has been established by the Administration and the courts, the subsequent change of criterion cannot prejudice it (i.e., it cannot have retroactive effects).

Deduction of expenses. On the other hand, it can be understood that the fact that late payment interest is taxed as income within the general base enables taxpayers, when determining the income taxable in Personal Income Tax, to deduct the expenses of advisors, lawyers, solicitors, etc. incurred in order to succeed in the litigation that has allowed them to obtain such income [TEAC 01-6-20].

Legal situation of unemployment; maternity deduction entitlement

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The deduction for maternity established for mothers with children under three years of age who are self-employed or employed, for which they were registered in the corresponding Social Security or mutual insurance scheme, provided for in the LIRPF art.81, underwent a modification with effect from 1-1-2023 by the LPG, by which the possibility has been given that this tax benefit is also applicable to those mothers who are unemployed as of that date.

With the modification approved in this respect by L 6/2023, the possibility of enjoying this deduction is extended to those mothers who become legally unemployed during the years 2020 to 2022.

In this sense, it is understood that those women who, as of 1-1-2020, would have been in this situation as a result of the suspension of the employment contract, continue to carry out an activity as self-employed or employed persons for which they are registered with the Social Security or mutual insurance company.

This situation occurs in the following cases:

  • ERTE with total suspension and victims of gender violence.
  • In a period of productive inactivity of permanent-discontinuous workers,
  • Self-employed workers receiving a benefit for cessation of activity as a result of the suspension of the economic activity carried ou

Consequently, they can apply the deduction for maternity for the months in which they continue in this situation and the rest of the requirements established in the aforementioned article of the LIRPF, in its current wording at the time of accrual of the tax, are met.

The deduction for maternity corresponding to the months of 2020 and 2021 with respect to which the above-mentioned provisions are fulfilled will be made separately in the Personal Income Tax return corresponding to the tax period 2022, in the terms established in the Order approving the tax return forms for this Tax, fiscal year 2022.

However, these amounts will be understood to be applied in the event that in those months the taxpayer had effectively practiced the deduction and had not been regularized. The deduction thus applied for each of these years cannot exceed, together with the payments or deductions practiced in that year, the amount foreseen for each year in the LIRPF art.81.

NOVEDADES ACTIVIDADES EN MODULOS (EO) 2022 Y 2023

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1) Límites cuantitativos de exclusión del método de estimación objetiva, se mantienen los de 2022:

A)      Límite de función del volumen de INGRESOS en el ejercicio anterior de aplicación conjunta para todas las actividades económicas, excepto las agrícolas, ganaderas y forestales:

  • 250.000€ anuales, en el caso de que venden directamente a particulares.
  • 150.000€ anuales, si facturan a empresas.

B)      Límite de función del volumen de COMPRAS en el ejercicio anterior en bienes y servicios de aplicación conjunta para todas las actividades económicas:

  • 250.000€ anuales, sin incluir las adquisiciones de inmovilizado, material o inmaterial.

Tener en cuenta que los limites no solo corresponden a las actividades económicas por el propio contribuyente, sino también las actividades económicas desarrolladas idénticas o similares por su cónyuge, ascendientes y descendientes, así como por las entidades en régimen de atribución de rentas en las que participe cualquiera de ellos.


2) Reducción en IRPF:

Se eleva al 15% la reducción sobre el rendimiento neto que corresponda al 4T 2022. (en vez del 5%)

Se aumenta al 10% la reducción sobre el rendimiento neto en 2023

  • Se mantiene la reducción de los índices de rendimiento neto aplicables en el método EO del IRPF para las siguientes actividades agrícolas: uva de mesa (0,32), flores y plantas ornamentales (0,32) y tabaco (0,26).
  • Medidas excepcionales para actividades agrícolas y ganaderas

, se podrá reducir el rendimiento neto previo:

    • 35% del precio de adquisición del gasóleo agrícola necesario para el desarrollo de dichas actividades, debidamente documentado en las facturas expedidas con motivo de dicha adquisición.
    • 15% del precio de adquisición de los fertilizantes necesarios para el desarrollo de dichas actividades, debidamente documentado en las facturas expedidas con motivo de dicha adquisición.

Las adquisiciones se deben efectuar en el ejercicio 2023, documentadas en facturas emitidas en dicho periodo.

  • En la Isla de Palma: se reduce en un 20% el rendimiento neto. Esta reducción se debe tener en cuenta también para cuantificar el rendimiento neto a efectos del pago fraccionado correspondiente al 4T de 2022 y 2023.

3) Los plazos de renuncias o revocaciones:

  • Desde el día 02/12/2022 hasta el día 31/12/2022. También se entenderá efectuado la renuncia cuando se presenta en plazo la declaración- liquidación correspondiente al 1T del 2023 aplicando el régimen general.