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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.
Cuestión planteada Si el pago de dichas costas se puede incluir en la correspondiente declaración de la renta como pérdida patrimonial en el periodo impositivo de 2025, fecha en la que la sentencia es firme y se produce el pago.
La condena al pago de costas procesales constituye una pérdida patrimonial al ser una variación en el valor del patrimonio que no es un gasto de consumo. Esta pérdida debe imputarse al período impositivo en que la sentencia condenatoria haya adquirido firmeza. El importe de la pérdida será el que corresponda pagar al consultante, independientemente de si otros condenados pagaron más. La pérdida se integra en la base imponible general siguiendo los límites de compensación del artículo 48 de la Ley del IRPF.
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