Skip to content
MEDIUM
FISCAL

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

V1162-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1162-25
Published
1 Jul 2025

Summary

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

In 5 key points

Lifecycle

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

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact