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V0568-25 ·31 March 2025 ·consulta-vinculante Medium impact
Tax

Costs from legal actions in economic activity deemed business expenses

A pharmaceutical company asks directly whether a cost award after a judicial claim is dismissed has an impact on its personal income tax. The DGT responds that costs arising from a claim brought in the course of its economic activity must be considered business expenses.

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2025-03-31PublishedPublished 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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