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A professional enquired whether compensation received from an insurer due to a former lawyer's negligence, along with the legal fees incurred to claim it, should be taxed as business income. The Directorate General for Taxes (DGT) ruled that the compensation constitutes income from the activity, and the legal fees are deductible as they are directly correlated with that income.
Cuestión planteada - Tributación en el IRPF del importe a percibir de la aseguradora de la responsabilidad civil del "antiguo" abogado, importe que en un 90% corresponde a pagos anteriores derivados de las costas judiciales en laS que se incurrió por la negligencia del anterior abogado.
La indemnización recibida de la aseguradora debe calificarse como rendimientos íntegros de la actividad económica al ser consecuencia del ejercicio de la misma. Los honorarios del nuevo abogado para obtener dicha indemnización son deducibles siempre que se cumpla el principio de correlación con los ingresos y los requisitos de imputación temporal, registro contable y justificación. Las condenas en costas previas habrán tenido en su momento la consideración de deducibles si eran gastos de la actividad.
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