[Feature request] Separate tax report income from late payment interest and penalty fees

In some countries, for example Spain, income from regular interest are taxed diferently from late payment interest and penalty fees, as the latter benefit from tax reductions (compensation with loses as they are treated as capital gains, but not regular interest).

So, it would be good if they are stated separated from each other in the report.

Also, income must be declared in the tax year when payments should have been done not when those payments are really received.

So, it would be good to add an option to generate the report in this manner.