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A landlord has enquired about the tax treatment of court costs incurred following an eviction. The Directorate General for Taxes (DGT) clarifies that these costs do not constitute professional fees but rather compensation paid to the prevailing party, and may be deductible depending on the specific circumstances.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas. En el caso en que se vea obligado a satisfacer costas procesales se solicita saber su tributación a efectos del mismo impuesto.
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