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A taxpayer asked whether fees paid to an agent, lawyer and notary after winning a judicial auction but before final award constitute a capital loss. The DGT responds that they do not, as they are payments for services rendered.
Question posed: Whether professional fees paid for services rendered in connection with an auction constitute a capital loss for Personal Income Tax (IRPF) purposes.
Legal fees, procurator fees, or commercial agent fees for services actually rendered constitute the consideration for professional services received. As they are configured as a consumption-based expenditure, they cannot be computed as capital gains or losses pursuant to Article 33 of the Personal Income Tax Law (LIRPF). Therefore, they are not considered deductible capital losses.
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