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V1162-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Judicial costs won are tax-exempt if defence expenses are deducted

The DGT confirms that the winner of a legal proceeding with a cost order may deduct the expenses incurred, without exceeding the amount received.

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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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