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V0618-22 ·23 March 2022 ·consulta-vinculante Medium impact
Tax

Court costs imposed may be treated as an expense or capital loss for Personal Income Tax purposes

A landlord has enquired about the tax treatment of court costs incurred following an eviction. The Directorate General for Taxes (DGT) clarifies that these costs do not constitute professional fees but rather compensation paid to the prevailing party, and may be deductible depending on the specific circumstances.

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2022-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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