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A taxpayer enquired whether a court order for legal costs incurred during litigation constitutes a capital gain for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) ruled that the prevailing party may deduct the expenses incurred during the proceedings from the amount received; therefore, if the award equals the expenses, no gain is realised.
Cuestión planteada Se pregunta sobre la incidencia de los gastos de abogado en la liquidación del IRPF.
Para determinar la ganancia patrimonial por condena en costas, el vencedor puede deducir del importe recibido los gastos incurridos con motivo del pleito. Este importe deducible puede alcanzar como máximo el importe recibido, sin superarlo. Si la condena en costas se corresponde con los gastos incurridos (honorarios profesionales de defensa), no se habrá producido una ganancia patrimonial.
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