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A taxpayer inquired whether they could deduct legal and solicitor fees paid to obtain compensation for property damage. The DGT ruled that these expenses cannot be used to reduce the resulting capital gain.
Cuestión planteada Incidencia en la liquidación del IRPF de los gastos de abogado y procurador en los que ha incurrido para obtener la indemnización.
La indemnización por daños patrimoniales se califica como ganancia patrimonial y su cuantificación es el importe establecido en el acuerdo transaccional. Los gastos procesales de abogado y procurador no pueden minorar dicho importe por no ser una transmisión. Además, estos gastos se consideran renta al consumo y no computan como pérdidas patrimoniales según el artículo 33.1 de la Ley del IRPF.
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