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V2290-21 13 August 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdidas patrimoniales

Legal costs and late payment interest from a court judgment are considered capital losses

A taxpayer inquires whether the amounts for legal costs and late payment interest arising from a court judgment can be accounted for as capital losses following the attachment of their salary. The DGT responds that they are indeed capital losses, but must be attributed to the tax year in which the judgment becomes final, rather than when the attachment is executed.

The question raised

Question posed: Consideration of the amounts corresponding to legal costs and late payment interest as capital losses.

The DGT's ruling

Amounts for court costs and late payment interest arising from a specific judicial proceeding constitute capital losses. These are attributed to the tax period in which the judgment establishing their payment becomes final. Therefore, the attachment of salary does not allow these losses to be accounted for in the tax years in which the collection takes place, as the change in assets did not occur at that time.

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