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A taxpayer asks whether the payment of legal costs in 2023 constitutes a capital loss and what happens if the money is recovered following a trial. The DGT determines that the query is untimely regarding the capital loss and that the refund of the money does not affect Personal Income Tax (IRPF).
Cuestión planteada Existencia de una pérdida patrimonial en el IRPF-2023 e incidencia de la devolución de lo pagado en el caso de estimación del contencioso.
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