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V0704-24 16 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 personal interest defence are not capital losses for Income Tax purposes

A taxpayer inquired whether legal and solicitor fees arising from an identity theft crime could be treated as a capital loss. The DGT ruled that such a deduction is not permitted.

The question raised

Possibility of computing the aforementioned legal and solicitor fees as a capital loss in Personal Income Tax (IRPF).

The DGT's ruling

Legal and solicitor fees for the defense of personal interests are considered consumption expenses. As they are considerations for professional services within the taxpayer's private sphere, without connection to deductible income, they do not qualify as capital losses pursuant to Article 33.1 of Law 35/2006.

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