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An individual inquired about the tax treatment of uncollected loan interest, the failure to repay the principal, and legal fees for lawyers and court representatives. The DGT determines that interest constitutes income from movable capital and that the capital loss on the principal depends on specific circumstances under the law.
Question posed: Tax treatment under the IRPF regarding due interest, the failure to repay the loan, and the expenses incurred in the judicial claim that may be filed, including lawyer and court representative fees.
Loan interest is considered full income from movable capital. The capital loss regarding uncollected principal and interest may only be imputed when one of the circumstances set forth in Article 14.2.k) of the LIRPF is met. Legal fees for lawyers and court representatives incurred to claim the credit cannot be accounted for as capital losses as they are considered consumption expenses.
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