Skip to content
V1501-17 ·13 June 2017 ·consulta-vinculante Medium impact
Tax

Legal costs and compensatory interest are taxed as capital gains for Income Tax purposes

A taxpayer received default interest, compensatory interest, and legal costs following a court ruling. The DGT has determined that legal costs and compensatory interest constitute capital gains rather than income from movable capital.

In 6 key points

Lifecycle

2017-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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