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V2290-21 ·13 August 2021 ·consulta-vinculante Medium impact
Tax

Legal costs and late payment interest from a court judgment are considered capital losses

A taxpayer inquires whether the amounts for legal costs and late payment interest arising from a court judgment can be accounted for as capital losses following the attachment of their salary. The DGT responds that they are indeed capital losses, but must be attributed to the tax year in which the judgment becomes final, rather than when the attachment is executed.

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2021-08-13PublishedPublished 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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