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V0086-17 ·19 January 2017 ·consulta-vinculante Medium impact
Tax

Payment of legal costs following a court ruling is considered a loss of assets

An individual inquired whether the payment of legal costs following a court conviction can be considered a loss of assets. The DGT responded that it can, as it represents a change in the composition of one's assets and is not a loss resulting from consumption.

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2017-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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