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A taxpayer inquired whether the amount received from a legal costs award should be declared as a capital gain for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) ruled that such an amount is compensation that constitutes a capital gain, as it represents a credit in favour of the prevailing party.
Cuestión planteada Al haberse establecido en la hoja de encargo profesional que en caso de finalizar el procedimiento con sentencia favorable y condena en costas el bufete de abogados "cobrará sus honorarios profesionales del demandado, no teniendo nada que pagar el cliente por este concepto en este caso", pregunta sobre el procedimiento para rectificar la autoliquidación.
La condena en costas genera un crédito a favor de la parte vencedora y no constituye rendimientos profesionales para la parte condenada. El importe recibido tiene carácter restitutorio del gasto de defensa y representación, lo que supone una ganancia patrimonial según el artículo 33.1 de la Ley 35/2006. Este criterio se mantiene aunque exista una cláusula en la hoja de encargo que prevea que el demandado pague los honorarios directamente al abogado.
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