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MEDIUM
FISCAL

Reimbursement of judicial costs in insolvency does not constitute capital gain

V1158-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1158-25
Published
1 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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