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V1158-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Reimbursement of judicial costs in insolvency does not constitute capital gain

An creditor requests clarification on whether the recovery of judicial costs from a restitution claim, paid by the insolvency estate, is taxable as income. The DGT states that as it constitutes a reimbursement of expenses incurred, it does not generate capital gain.

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2025-07-01PublishedPublished 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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