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A taxpayer has enquired whether being ordered to pay court costs, along with their own solicitor and procurator fees, affects their Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) has ruled that court costs paid due to a judgment constitute a capital loss, whereas legal defence expenses are considered consumption expenses with no tax implications.
Cuestión planteada Incidencia en el IRPF de la condena al pago de las costas y de los gastos propios de defensa jurídica (abogado y procurador).
La condena al pago de costas procesales de la parte vencedora constituye una pérdida patrimonial, ya que no es un gasto de consumo. En cambio, los gastos de defensa jurídica (abogado y procurador) son una aplicación de renta al consumo y no pueden considerarse pérdida patrimonial. Las pérdidas por costas se imputan al periodo en que las sentencias adquieren firmeza y se integran en la base imponible general.
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