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V1158-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Reimbursement of judicial costs in insolvency does not constitute capital gain

An creditor requests clarification on whether the recovery of judicial costs from a restitution claim, paid by the insolvency estate, is taxable as income. The DGT states that as it constitutes a reimbursement of expenses incurred, it does not generate capital gain.

The question raised

Taxation under Personal Income Tax (IRPF).

The DGT's ruling

The payment by the bankruptcy estate of the amount corresponding to the reimbursement of legal expenses and costs incurred by a legitimate creditor does not give rise to a capital gain. This is due to the identity of amounts between the expense incurred and the reimbursement received.

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