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V0735-22 5 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Legal fees for exiting a joint ownership community are an inherent expense of the transfer

A taxpayer inquired whether they could deduct legal fees paid in 2021 for a transfer carried out in 2020. The DGT ruled that these expenses are inherent to the transfer and that the taxpayer may amend their tax return.

The question raised

Whether such expenses may be deducted and the method for modifying their 2020 Personal Income Tax return.

The DGT's ruling

Expenses inherent to the acquisition and transfer are those directly related to the purchase or sale of the real estate property. The fees of a lawyer hired for advice and intervention in the transaction are considered an inherent expense of the transfer. The taxpayer may request the rectification of their tax return if they consider that it has harmed their legitimate interests.

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