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A homeowners' association has enquired whether it can deduct legal expenses when receiving compensation for construction defects. The Directorate General of Taxes (DGT) has ruled that these fees do not affect the determination of the change in net wealth.
Cuestión planteada Deducción de los gastos de interposición de la demanda.
La indemnización recibida por la comunidad de propietarios se atribuye a los vecinos como ganancia o pérdida patrimonial. El importe de la ganancia se determina por la diferencia entre la indemnización y la parte proporcional del valor de adquisición correspondiente al daño. En este cálculo, los honorarios de los abogados que intervinieron en el procedimiento judicial no inciden en la determinación de dicha variación patrimonial.
What is published here, applied to a company or a specific case. The first meeting is free.
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