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The DGT confirms that legal and notary fees for evictions are deductible as legal defence costs related to the property.
Question raised: It is asked whether the fees paid to a lawyer and solicitor in connection with eviction proceedings are deductible for the determination of the net income from real estate capital.
Legal and solicitor fees arising from an eviction are considered legal defense expenses relating to assets or income. Therefore, they are deductible for the purpose of determining the net income from real estate capital. These expenses must be attributed to the tax period in which they become due to the recipient.
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