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V1977-25 ·20 October 2025 ·consulta-vinculante Medium impact
Tax

Cost court fines can be treated as a patrimonial loss in IRPF

The consultant asks whether payment of court costs fines following a judicial procedure can be considered a patrimonial loss. The DGT confirms that yes, as such payment acts as compensation to the winning party and represents a negative variation in patrimony.

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2025-10-20PublishedPublished 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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