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V3144-20 ·20 October 2020 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether legal and solicitor fees arising from a divorce can be accounted for as capital losses in Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that these expenses are considered consumption expenditure and are therefore not deductible.

In 5 key points

How it affects those involved

Taxpayers cannot reduce their taxable income by claiming divorce-related legal costs as capital losses.

Lifecycle

2020-10-20PublishedPublished 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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