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V2250-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Litigation costs to resolve investment contracts cannot be added to acquisition value

The consultant asks whether litigation costs to recover investments in a company in insolvency can be considered part of the acquisition value. The DGT responds that they cannot, as these costs are not inherent to the acquisition and are instead classified as consumption income.

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2023-07-27PublishedPublished 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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