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A taxpayer asks whether costs paid after a civil claim for an inheritance can be declared as a capital loss in 2025. The DGT confirms that yes, as legal costs are not consumption expenses and the capital loss arises upon the finality of the judgment.
Question raised: Whether the payment of said costs can be included in the corresponding income tax return as a capital loss in the 2025 tax period, the date on which the judgment becomes final and the payment is made.
The order to pay legal costs constitutes a capital loss as it is a variation in the value of the assets that does not correspond to consumption. This loss must be attributed to the tax period in which the condemnatory judgment becomes final. The amount of the loss shall be that which the taxpayer is required to pay, regardless of whether other condemned parties pay different amounts.
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