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V1397-21 13 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Recovery of legal costs may be non-taxable if litigation expenses are deducted

A query was raised regarding the impact on Personal Income Tax (IRPF) of recovering legal costs. The Directorate General for Taxes (DGT) has ruled that the prevailing party may deduct the expenses incurred during the litigation from the amount received.

The question raised

Cuestión planteada Incidencia en IRPF del cobro de dichas costas procesales.

The DGT's ruling

Para determinar la ganancia patrimonial por la condena en costas, el vencedor podrá deducir del importe recibido los gastos incurridos con motivo del pleito, sin superar el importe de la condena. Si el importe de la condena en costas se corresponde con los gastos incurridos, no se producirá una ganancia patrimonial.

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