{"id":9033049,"date":"2023-03-15T00:00:17","date_gmt":"2023-03-15T00:00:17","guid":{"rendered":"https:\/\/gremicat.es\/?p=9033049"},"modified":"2023-03-14T10:48:46","modified_gmt":"2023-03-14T10:48:46","slug":"interessos-de-demora-per-ingressos-indeguts-dhisenda-estan-subjectes-i-no-exempts-de-lirpf","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/interessos-de-demora-per-ingressos-indeguts-dhisenda-estan-subjectes-i-no-exempts-de-lirpf\/","title":{"rendered":"Interessos de demora per ingressos indeguts d’Hisenda estan subjectes i no exempts de l’IRPF"},"content":{"rendered":"\t\t
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Canviant el seu criteri anterior, el Tribunal Suprem fixa com a doctrina que \u201cels interessos de demora abonats per l’Ag\u00e8ncia Tribut\u00e0ria en efectuar una devoluci\u00f3 d’ingressos indeguts es troben subjectes i no exempts de l’IRPF\u201d.<\/span><\/span><\/p>

Aquesta nova interpretaci\u00f3 suposa un canvi de criteri a l’establert en la Sent\u00e8ncia de 3 de desembre de 2020 en la qual es va entendre que els interessos de demora, que un contribuent cobra quan l’Administraci\u00f3 tribut\u00e0ria li retorna ingressos indeguts, no estaven subjectes a l’IRPF.<\/b><\/strong><\/p>

Canviant el seu criteri anterior, que considerava que els interessos de demora abonats per l’Ag\u00e8ncia Tribut\u00e0ria en efectuar una devoluci\u00f3 d’ingressos indeguts no estan subjectes a l’IRPF, el Tribunal en la seva sent\u00e8ncia de 12 de gener de 2023 fixa com a doctrina que \u201cels interessos de demora abonats per l’Ag\u00e8ncia Tribut\u00e0ria en efectuar una devoluci\u00f3 d’ingressos indeguts es troben subjectes i no exempts de l’IRPF, constituint un guany patrimonial que constitueix renda general\u201d.<\/span><\/p>

L’informem que s’acaba de con\u00e8ixer la sent\u00e8ncia del Tribunal Suprem, n\u00fam. 24\/2023, de 12 de gener de 2023, en la qual l’Alt Tribunal fixa nova doctrina en considerar que els interessos de demora abonats per l\u2019AEAT, en efectuar una devoluci\u00f3 d’ingressos indeguts, es troben subjectes i no exempts de l’IRPF constituint un guany patrimonial que tributa en la renda general.<\/strong> Aquests interessos produeixen una alteraci\u00f3 en el valor del patrimoni del perceptor i la norma de l’Impost no els eximeix de tributaci\u00f3.<\/span><\/p>

Aquesta nova interpretaci\u00f3 suposa un canvi de criteri a l’establert en la Sent\u00e8ncia de 3 de desembre de 2020 en la qual es va entendre que els interessos de demora, que un contribuent cobra quan l’Administraci\u00f3 tribut\u00e0ria li retorna ingressos indeguts, no estaven subjectes a l’IRPF.<\/strong><\/p>

Els interessos de demora s\u00f3n la indemnitzaci\u00f3 que l’Ag\u00e8ncia Tribut\u00e0ria acaba pagant a un contribuent quan, per exemple, li practica una liquidaci\u00f3 tribut\u00e0ria excessiva que els tribunals acaben anul\u00b7lant a fi de compensar a l’afectat pel temps durant el qual li ha privat d’aquests diners. <\/span>La Llei General Tribut\u00e0ria el fixa com l’inter\u00e8s legal dels diners incrementats un 25% o el que dicti el Pressupost. Per a 2023 s’acaba d’elevar del 3,75% al 4,0625% per cada any de retard a retornar.<\/strong><\/p>

Tradicionalment, Hisenda havia considerat que el contribuent havia de tributar en l’IRPF pels interessos que li abonava, integrant-los com a guanys patrimonials en la base imposable de l’estalvi. <\/span>La pr\u00e0ctica, no obstant aix\u00f2, va comen\u00e7ar a ser recorreguda en els tribunals, en una batalla judicial que va concloure en el Suprem. Al desembre de 2020, els seus magistrats van dictaminar que “els interessos de demora abonats per l’Ag\u00e8ncia Tribut\u00e0ria en efectuar una devoluci\u00f3 d’ingressos indeguts no estan subjectes a l’IRPF”.<\/strong> “Quan es retornen al contribuent uns interessos suportats pel mateix indegudament, compensant-los, no existeix tal guany patrimonial, sin\u00f3 que es produeix un reequilibri, anul\u00b7lant la p\u00e8rdua abans soferta”, explicava la fallada. No \u00e9s que els interessos de demora estiguin exempts d’IRPF, matisava, \u00e9s que directament queden fossin de l’abast del tribut.<\/span><\/p>

Per\u00f2 aquell criteri acaba de fer un tomb. <\/span>Una nova majoria de la Secci\u00f3 Segona de la Sala contenciosa administrativa del Tribunal Suprem, capitanejada per l’\u00fanic dels vuit magistrats que es va oposar a la fallada de 2020 acaba de dictaminar a favor d’Hisenda exigint que els interessos de demora que aboni siguin gravats.<\/strong> La citada fallada de fa dos anys al\u00b7lega el ponent, “no es va adoptar per unanimitat. Un nou examen de la problem\u00e0tica que ens ve ocupant condueix a aquesta sala a canviar, expressament, de criteri”.<\/span><\/p>

La decisi\u00f3 ha comptat amb el vot particular en contra de dos dels cinc magistrats, els qui carreguen contra la bandada. El nou criteri, addueixen, “pot estimular a les Administracions a actuar d’una manera irresponsable i contr\u00e0ria a la llei, sabent que part dels interessos de demora que la llei els obliga a retornar al seu leg\u00edtim propietari seran gravats”.<\/strong> Paradoxalment, denuncien, la fallada suposa que “la mateixa Administraci\u00f3 que va cometre l’il\u00b7l\u00edcit es lucra despr\u00e9s d’ell”.<\/span><\/p>

El radical canvi de criteri del Tribunal Suprem entorn de la tributaci\u00f3 de les indemnitzacions pagades per Hisenda, advocant ara per gravar-les despr\u00e9s de deixar-les lliures d’impostos al desembre de 2020, no \u00e9s nom\u00e9s un pas enrere als usos i costums de fa dos anys, sin\u00f3 que suposa una volta de rosca que endurir\u00e0 la seva imposici\u00f3.<\/strong> \u00c9s m\u00e9s, suposa que l’Ag\u00e8ncia Tribut\u00e0ria podria acabar reingressant fins al 54% de les compensacions abonades.<\/span><\/p>

Recordem que la Direcci\u00f3 General de Tributs, en consulta V1195-2022, va acollir el criteri del Tribunal Suprem, de 3 de desembre de 2020, establint com a doctrina que aquests interessos de demora no han d’incloure’s en la declaraci\u00f3 de l’IRPF.<\/span><\/p>

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>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":"

Canviant el seu criteri anterior, el Tribunal Suprem fixa com a doctrina que \u201cels interessos de demora abonats per l’Ag\u00e8ncia …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9033056,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9033049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nInteressos de demora per ingressos indeguts d'Hisenda estan subjectes i no exempts de l'IRPF - gremicat<\/title>\n<meta name=\"description\" content=\"Canviant el seu criteri anterior, el Tribunal Suprem fixa com a doctrina que \u201cels interessos de demora abonats per l'Ag\u00e8ncia Tribut\u00e0ria en efectuar una devoluci\u00f3 d'ingressos indeguts es troben subjectes i no exempts de l'IRPF\u201d.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/interessos-de-demora-per-ingressos-indeguts-dhisenda-estan-subjectes-i-no-exempts-de-lirpf\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Interessos de demora per ingressos indeguts d'Hisenda estan subjectes i no exempts de l'IRPF - 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