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A taxpayer enquired whether a €65,000 reimbursement for legal defence costs from an insurance policy was taxable and how to proceed if repayment was required. The Directorate General for Taxes (DGT) ruled that this constitutes a capital gain that must be included in the general tax base.
Cuestión planteada Tributación en el Impuesto sobre la renta de las Personas Físicas del referido importe y de la posible devolución del mismo a la entidad aseguradora, al establecerse en la póliza su devolución en caso de ser condenado.
El importe percibido por reembolso de gastos de defensa jurídica constituye una ganancia patrimonial al ser una variación del patrimonio no exenta. Al no derivar de una transmisión, se califica como renta general y se integra en la base imponible general. Si el dinero debe devolverse por no cumplirse los requisitos del seguro, la regularización debe hacerse mediante la rectificación de la autoliquidación del ejercicio en que se declaró. Los gastos de defensa no son deducibles como rendimientos del trabajo salvo que sean por litigios con el empleador y con el límite de 300 euros.
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