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A professional inquired whether uncollected legal costs after one year could be deducted as a capital loss. The DGT ruled that, as these costs are linked to their economic activity, they must be taxed under the rules for income from economic activities rather than as capital losses.
Cuestión planteada Posible existencia de una pérdida patrimonial por el importe no percibido de las costas, teniendo en cuenta que ya ha transcurrido más de un año desde el inicio de la reclamación judicial para su cobro.
Los gastos de defensa jurídica vinculados a la actividad profesional se consideran gastos de la actividad y su deducibilidad depende de su correlación con los ingresos y su correcta imputación temporal. Al ser rendimientos de actividad económica, no se aplica la regla de pérdidas patrimoniales por créditos vencidos y no cobrados. En el criterio de estimación directa por cobros y pagos, los gastos se deducen cuando se pagan y la indemnización por costas se integra como ingreso cuando se cobra.
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