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V4846-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Legal costs awarded constitute a capital gain to be included in the general tax base

The taxpayer inquires about the tax implications of amounts received due to a court order for legal costs. The DGT rules that these amounts constitute compensation that generates a capital gain.

In 6 key points

Lifecycle

2016-11-10PublishedPublished 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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