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V0735-22 ·5 April 2022 ·consulta-vinculante Medium impact
Tax

Legal fees for exiting a joint ownership community are an inherent expense of the transfer

A taxpayer inquired whether they could deduct legal fees paid in 2021 for a transfer carried out in 2020. The DGT ruled that these expenses are inherent to the transfer and that the taxpayer may amend their tax return.

In 6 key points

Lifecycle

2022-04-05PublishedPublished 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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