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The taxpayer asks whether a legal costs award received is taxable and if their own legal fees can be treated as a capital loss. The DGT rules that the award constitutes a capital gain and that personal legal defence expenses are not deductible as a loss.
Cuestión planteada Incidencia del importe correspondiente a la condena en costas en la tributación personal del consultante y posibilidad de considerar como pérdida patrimonial el importe de los honorarios de su propio abogado.
La condena en costas genera un crédito a favor de la parte vencedora, lo que supone una ganancia patrimonial según el artículo 33.1 de la LIRPF. Esta ganancia se integra en la base imponible general al no derivar de una transmisión de elementos patrimoniales. Por otro lado, el pago de honorarios a abogados y procuradores propios no constituye una pérdida patrimonial por responder al consumo del contribuyente.
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