MEDIUM
FISCAL

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

V1977-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1977-25
Published
20 Oct 2025

Summary

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.

In 6 key points

Lifecycle

2025-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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