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A taxpayer has enquired whether they can deduct the fees of a lawyer hired to evict a tenant. The Directorate General of Taxes (DGT) responds that, provided the lease does not constitute an economic activity, these expenses are deductible as income from real estate capital.
Cuestión planteada Deducibilidad del importe de los gastos derivados de la contratación del abogado.
Los gastos de defensa de carácter jurídico relativos a los bienes, derechos o rendimientos se consideran deducibles para determinar el rendimiento neto del capital inmobiliario. Estos gastos deben imputarse al periodo impositivo en que sean exigibles por su perceptor.
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