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A query was raised regarding whether the payment of legal costs in a lawsuit can be considered a capital loss. The Directorate General of Taxes (DGT) ruled that, as these are expenses incurred for legal defence, they do not affect tax liability.
Cuestión planteada Incidencia del pago de las costas procesales en su tributación por el Impuesto sobre la Renta de las Personas Físicas.
El pago de los gastos satisfechos por abogado y procurador no tiene incidencia en la tributación por IRPF. Estos gastos no pueden computarse como pérdidas patrimoniales por estar incluidos en la excepción de pérdidas debidas al consumo del artículo 33.5 letra e) de la LIRPF.
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