Consecuencias tributarias del vencedor en juicio: intereses, costas y responsabilidad patrimonial

Abstract

The legal position of the winner at trial has been significantly altered as it is the subject of several recent decisions of different Courts, affecting the taxation in the Income Tax of the income obtained by that subject as a result of having up to the estimated claim. Thus, on the one hand, the Supreme Court has concluded that the interest which the Administration is required to pay when the taxpayer win, are not subject to tax. Moreover, the TEAC has held, contrary to the argument held by the DGT, that the amount of the income has no to be tax by its full amount. Finally, it is concluded by the Audiencia Nacional that, when the debt has been invalid, any compensation from the supported costs cannot be obtained in normal cases.