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A taxpayer has enquired about the impact on Personal Income Tax (IRPF) of paying legal costs following a court ruling. The Directorate General of Taxes (DGT) has ruled that such payment constitutes a capital loss, which must be included in the general taxable base.
Question raised: Impact on Personal Income Tax (IRPF) of the order to pay legal costs.
The order to pay legal costs is defined as a loss of assets, as it represents a variation in asset value that does not correspond to consumption. This loss must be attributed to the tax period in which the condemnatory judgment becomes final. Its inclusion in the tax assessment is carried out within the general tax base, following the rules for offsetting income and capital gains or losses.
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