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A taxpayer inquired whether amounts resulting from a court-ordered seizure for legal costs and late payment interest can be treated as capital losses. The DGT ruled that they are, but excluded the loan principal as it is considered a consumption expense.
Question posed: Consideration of the amounts corresponding to legal costs and late payment interest as capital losses.
The award of legal costs and late payment interest derived from a judicial sentence in the private sphere constitute capital losses. These are imputed to the tax period in which the sentence becomes final. However, the principal amount of the loan is not deductible as it is income due to consumption.
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