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A taxpayer has enquired about the taxation of procedural costs owed by the Administration following a court ruling. The DGT has ruled that this amount constitutes a capital gain due to its restorative nature.
Cuestión planteada Tributación del importe correspondiente a dichas costas judiciales en IRPF.
La condena en costas genera un crédito a favor de la parte vencedora que funciona como una indemnización. Al tener un carácter restitutorio del gasto de defensa, el importe recibido constituye una ganancia patrimonial según el artículo 33.1 de la LIRPF. Al no derivar de una transmisión, su cuantía es el importe indemnizatorio y debe integrarse en la base imponible general.
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