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An heir inquired whether they could deduct legal fees incurred by their father in 2017 regarding an eviction case. The Directorate General of Taxes (DGT) ruled that such expenses belong to the tax period in which they were incurred and must be deducted by the deceased, not the heir.
Question posed: Given that the premises have been re-leased now as the owner, it is inquired whether the expenses incurred by the father during the eviction process, which he never deducted, can now be deducted by the inquirer from the gross income from real estate capital.
Legal defense expenses relating to assets are deductible in the determination of net income from real estate capital. However, these expenses must be attributed to the tax period in which they are due to the recipient. Therefore, if the expenses were incurred by the father in 2017, they must be deducted in that fiscal year and not in that of the heir. To this end, a rectification of the deceased's 2017 tax return could be requested.
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