Amparo Lezcano Artal, Professor of Financial and Tax Law at the Universitat de València, and researcher of the ETICCs Group, has published the following article in ValenciaPlaza on the taxation of late payment interest in Personal Income Tax.
You can access the publication via the following link:
https://valenciaplaza.com/game-over-para-la-tributacion-de-los-intereses-de-demora-en-irpf
