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MEDIUM
FISCAL

Costs from legal actions in economic activity deemed business expenses

V0568-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0568-25
Published
31 Mar 2025

Summary

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.

In 6 key points

Lifecycle

2025-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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