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MEDIUM
FISCAL

Return of funds for litigation expenses not considered economic income

V1856-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1856-25
Published
14 Oct 2025

Summary

A lawyer asks whether the repayment of a deposit made by a client to cover litigation costs has tax implications. The DGT replies that if the funds are for expenses, they are not considered income from economic activity.

In 6 key points

Lifecycle

2025-10-14PublishedPublished 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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