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A taxpayer inquired whether legal defence costs incurred following an Income Tax assessment could be classified as capital losses. The Directorate General for Taxes (DGT) ruled that such expenses are considered consumption expenditure and are therefore not deductible.
Cuestión planteada Consideración como pérdida patrimonial en el IRPF de los gastos de abogado y procurador en los que ha incurrido.
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