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A taxpayer inquired whether being ordered to pay legal costs in a dispute and the loss of deposits due to dismissed appeals affect their Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that both concepts constitute deductible capital losses.
Question raised: Impact on Personal Income Tax of the order to pay legal costs and the deposits corresponding to the filing of dismissed appeals.
The order to pay legal costs, as it is not a consumption expense, is considered a capital loss pursuant to Article 33.1 of the Personal Income Tax Law. Likewise, the loss of judicial deposits due to the dismissal of appeals also constitutes a capital loss and not a consumption expense. Both losses must be included in the general taxable base, offsetting capital gains and, in the event of a negative balance, offsetting the positive balance of income under Article 45 within the established limit.
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