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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.
Cuestión planteada Posibilidad de computar como pérdida patrimonial en el IRPF los referidos gastos de abogado y procurador.
Los gastos de abogado y procurador para la defensa de intereses personales se consideran gastos de consumo. Al ser contraprestaciones por servicios profesionales en el ámbito particular del contribuyente, sin vinculación con rendimientos deducibles, no califican como pérdidas patrimoniales según el artículo 33.1 de la Ley 35/2006.
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