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V2481-17 ·3 October 2017 ·consulta-vinculante Medium impact
Tax

Legal and solicitor fees cannot be treated as capital losses for Income Tax purposes

A taxpayer inquired whether legal defence costs incurred in criminal proceedings could be classified as a capital loss. The Directorate General of Taxes (DGT) ruled that they cannot, as these are considered consumption expenses.

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2017-10-03PublishedPublished 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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