{"id":3958,"date":"2023-02-03T04:11:44","date_gmt":"2023-02-03T04:11:44","guid":{"rendered":"https:\/\/pruymannconsulting.com\/?p=3958"},"modified":"2023-02-03T10:46:11","modified_gmt":"2023-02-03T10:46:11","slug":"el-tribunal-supremo-cambia-de-criterio-los-intereses-de-demora-por-ingresos-indebidos-de-hacienda-estan-sujetos-y-no-exentos-del-irpf","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/el-tribunal-supremo-cambia-de-criterio-los-intereses-de-demora-por-ingresos-indebidos-de-hacienda-estan-sujetos-y-no-exentos-del-irpf\/","title":{"rendered":"El Tribunal Supremo cambia de criterio: los intereses de demora por ingresos indebidos de Hacienda est\u00e1n sujetos y no exentos del IRPF"},"content":{"rendered":"<p>Le informamos que se acaba de conocer la <strong>sentencia del Tribunal Supremo, n\u00ba 24\/2023, de 12 de enero de 2023<\/strong>, en la que el Alto Tribunal fija nueva doctrina al considerar que los intereses de demora abonados por la AEAT al efectuar una devoluci\u00f3n de ingresos indebidos, se encuentran sujetos y no exentos del IRPF constituyendo una ganancia patrimonial que tributa en la renta general. Dichos intereses producen una alteraci\u00f3n en el valor del patrimonio del perceptor y la norma del Impuesto no les exime de tributaci\u00f3n.<\/p>\n<p>Esta nueva interpretaci\u00f3n supone un cambio de criterio al establecido en la Sentencia de 3 de diciembre de 2020 en la que se entendi\u00f3 que los intereses de demora, que un contribuyente cobra cuando la Administraci\u00f3n tributaria le devuelve ingresos indebidos, no estaban sujetos al IRPF.<\/p>\n<p>Los intereses de demora son la indemnizaci\u00f3n que la Agencia Tributaria acaba pagando a un contribuyente cuando, por ejemplo, le practica una liquidaci\u00f3n tributaria excesiva que los tribunales terminan anulando a fin de compensar al afectado por el tiempo durante el que le ha privado de ese dinero. La Ley General Tributaria lo fija como el inter\u00e9s legal del dinero incrementado un 25% o lo que dicte el Presupuesto. Para 2023 se acaba de elevar del 3,75% al 4,0625% por cada a\u00f1o de retraso en devolver.<\/p>\n<p>El radical cambio de criterio del Tribunal Supremo en torno a la tributaci\u00f3n de las indemnizaciones pagadas por Hacienda, no es solo un paso atr\u00e1s a los usos y costumbres de hace dos a\u00f1os, sino que supone una vuelta de tuerca que endurecer\u00e1 su imposici\u00f3n. Es m\u00e1s, supone que la Agencia Tributaria podr\u00eda acabar reingresando hasta el 54% de las compensaciones abonadas.<\/p>\n<p>Recordamos que la Direcci\u00f3n General de Tributos, en consulta\u00a0V1195-2022,\u00a0acogi\u00f3 el criterio del Tribunal Supremo, de 3 de diciembre de 2020,\u00a0estableciendo como doctrina que dichos intereses de demora no tienen que incluirse en la declaraci\u00f3n del IRPF.<\/p>","protected":false},"excerpt":{"rendered":"<p>Le informamos que se acaba de conocer la sentencia del Tribunal Supremo, n\u00ba 24\/2023, de 12 de enero de 2023, en la que el Alto Tribunal fija nueva doctrina al considerar que los intereses de demora abonados por la AEAT al efectuar una devoluci\u00f3n de ingresos indebidos, se encuentran sujetos y no exentos del IRPF [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3982,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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