{"id":9032722,"date":"2022-12-28T00:00:42","date_gmt":"2022-12-28T00:00:42","guid":{"rendered":"https:\/\/gremicat.es\/?p=9032722"},"modified":"2023-02-27T12:03:06","modified_gmt":"2023-02-27T12:03:06","slug":"interessos-de-demora-no-tributen-en-devolucions-dingressos-indeguts","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/interessos-de-demora-no-tributen-en-devolucions-dingressos-indeguts\/","title":{"rendered":"Interessos de demora no tributen, en devolucions d&#8217;ingressos indeguts"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9032722\" class=\"elementor elementor-9032722\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51691fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51691fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4361d28\" data-id=\"4361d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33fcbc elementor-widget elementor-widget-text-editor\" data-id=\"f33fcbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-size: 22px;\"><span style=\"font-weight: 400;\"><span style=\"font-size: 20px;\">Hisenda ha adoptat el criteri del Tribunal Suprem i ha reconegut que els interessos de demora que acompanyen als ingressos indeguts no tributen.<br \/><\/span><\/span><\/p><p><strong style=\"color: #e4003c; font-size: 20px; text-align: justify;\"><b>Hisenda exigia que aquests interessos es declaressin dins de la base imposable de l&#8217;estalvi<\/b><\/strong><\/p><p>Hisenda ha adoptat el criteri del Tribunal Suprem i ha reconegut que els interessos de demora que acompanyen als ingressos indeguts no tributen.<\/p><p><span style=\"font-weight: 400;\">Si un contribuent r<strong>ectifica una autoliquidaci\u00f3 d&#8217;impostos i sol\u00b7licita la devoluci\u00f3 dels ingressos indeguts<\/strong> (o si de la liquidaci\u00f3 derivada d&#8217;una acta resulta un import a retornar),<strong> Hisenda ha de satisfer interessos de demora al contribuent<\/strong> (el 3,75% en 2022); fins fa poc, considerava que aquests interessos eren un ingr\u00e9s tributable, per la qual cosa havien d&#8217;integrar-se en la declaraci\u00f3 de l&#8217;IRPF (DGT CV 20-12-19 V3503-19).<\/span><\/p><p><span style=\"font-weight: 400;\">En concret, <strong>Hisenda exigia que aquests interessos es declaressin dins de la base imposable de l&#8217;estalvi<\/strong> (que, en 2022, tributa a un tipus de gravamen d&#8217;entre el 19 i el 26%).<\/span><\/p><p><span style=\"font-weight: 400;\">No obstant aix\u00f2, el Tribunal Suprem va dictar una sent\u00e8ncia en contra d&#8217;aquest criteri, establint que aquests interessos no estan subjectes a IRPF (<\/span><span style=\"font-weight: 400;\">TS 3-12-20, EDJ 731790<\/span><span style=\"font-weight: 400;\">):<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211;<strong>El cobrament dels interessos no suposa per al contribuent cap guany patrimonial<\/strong>, sin\u00f3 que es produeix un reequilibri que anul\u00b7la la p\u00e8rdua abans soferta per aquest.<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211;<strong>Els interessos de demora tenen, per tant, una finalitat compensat\u00f2ria<\/strong>. De considerar-los subjectes a IRPF, aquesta finalitat queda frustrada, ja que la compensaci\u00f3 es veu redu\u00efda en la quantia de l&#8217;impost a pagar.<\/span><\/p><p><span style=\"font-weight: 400;\"><strong>Sobre la base d&#8217;aquesta sent\u00e8ncia, finalment Hisenda ha canviat el seu criteri i en una recent consulta ha reconegut que aquests interessos de demora no tributen en IRPF<\/strong> (DGT CV 27-5-22 V1195-22).<\/span><\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assesoria-fiscal-i-comptable\/\"><span style=\"font-weight: 400;\">Assessoria fiscal<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Hisenda ha adoptat el criteri del Tribunal Suprem i ha reconegut que els interessos de demora que acompanyen als ingressos <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9032729,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9032722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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