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The DGT confirms that legal and notary fees for evictions are deductible as legal defence costs related to the property.
Cuestión planteada Se plantea si los gastos satisfechos por abogado y procurador con motivo del procedimiento de desahucio son deducibles para la determinación del rendimiento neto del capital inmobiliario.
Los gastos de abogado y procurador derivados de un procedimiento de desahucio son deducibles en la determinación del rendimiento neto del capital inmobiliario. Esto se debe a que se consideran gastos de defensa de carácter jurídico relativos a los bienes, derechos o rendimientos. Dichos gastos deben imputarse al periodo impositivo en que sean exigibles por su perceptor.
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