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The taxpayer inquires about the tax treatment of legal fees recovered through a costs award and moratory interest received via court judgment. The DGT rules that both concepts constitute capital gains, rather than income from capital or professional activities.
Cuestión planteada Tributación de los intereses y de los importes correspondientes a la condena en costas.
Los honorarios de abogados y procuradores recuperados por condena en costas tienen carácter restitutorio y constituyen una ganancia patrimonial que se integra en la base imponible general. Los intereses con finalidad indemnizatoria también son ganancias patrimoniales, cuya cuantía es el importe percibido, y deben integrarse en la base imponible del ahorro. La imputación temporal de ambos ocurre en el período impositivo en que la sentencia adquiere firmeza.
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