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V3370-19 ·11 December 2019 ·consulta-vinculante Medium impact
Tax

Legal costs awarded following floor clauses refund constitute a capital gain

The taxpayer inquires about the taxation of legal costs awarded following a court ruling on floor clauses. The DGT rules that this amount is compensation that constitutes a capital gain.

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Lifecycle

2019-12-11PublishedPublished 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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