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A pharmaceutical company asks directly whether a cost award after a judicial claim is dismissed has an impact on its personal income tax. The DGT responds that costs arising from a claim brought in the course of its economic activity must be considered business expenses.
Question raised: Implications for Personal Income Tax (IRPF) taxation of the amount corresponding to legal costs.
A judgment ordering the payment of procedural costs arising from a lawsuit filed in the course of an economic activity must be considered an expense of said activity. When taxing under the direct estimation method, the net income is determined following the rules of Corporate Income Tax. Therefore, expenses are imputed to the tax period in which they accrue, in accordance with accounting regulations and respecting the correlation with income.
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