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The taxpayer asks how amounts received as legal costs following a judicial process are taxed. The DGT rules that this amount is a capital gain due to its restorative nature regarding the expenses incurred.
Cuestión planteada Incidencia del importe correspondiente a la condena en costas en la tributación personal de la consultante.
La condena en costas genera un crédito a favor de la parte vencedora que constituye una ganancia patrimonial según el artículo 33.1 de la Ley 35/2006. Al no derivar de una transmisión de elementos patrimoniales, esta ganancia debe integrarse en la base imponible general conforme a los artículos 45 y 48 de la misma ley. Este criterio se mantiene aunque se acuerde entregar parte del importe directamente al abogado.
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