Late payement interest in favor of the taxpayer in the Personal Income Tax
DOI:
https://doi.org/10.48297/c0hpsh20Keywords:
Late payment interest, cases of non-taxation, exemptions, capital gains, taxable incomeAbstract
This article analyses the concept and legal nature of late payment interest when it is received by the taxpayer and whether or not it is taxed in the Personal Income Tax, taking into account the contradictory jurisprudence issued by the Contentious-Administrative Chamber of the Supreme Court.
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Published
24/06/2025
Issue
Section
Studies
How to Cite
García de la Rosa, J. Ángel. (2025). Late payement interest in favor of the taxpayer in the Personal Income Tax. Technical Tax Journal, 2(149), 111-152. https://doi.org/10.48297/c0hpsh20
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