Skip to content
Back to index
V0635-24 11 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias y pérdidas patrimoniales

Legal and solicitor fees for appealing a denied grant are not tax-deductible

A taxpayer inquired whether they could deduct legal and solicitor fees incurred when appealing the denial of the 'Bono Alquiler Joven' grant. The Directorate General for Taxes (DGT) ruled that these expenses are not deductible for Personal Income Tax (IRPF) purposes.

The question raised

Question posed: Possibility of deducting in Personal Income Tax the expenses (attorney and court representative fees) incurred due to the filing of the appeal.

The DGT's ruling

Legal and court representative fees incurred to appeal the denial of a grant are considered consumption expenses. As these expenses are incurred in a private capacity and are not linked to deductible income, they cannot be accounted for as capital losses pursuant to Article 33.1 of Law 35/2006.

Email
Contact