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A taxpayer inquires whether they can deduct legal costs from a trial related to the sale of their pharmacy in their Personal Income Tax return. The DGT responds that they are deductible if the direct estimation method is used and are attributed to the period in which the judgment becomes final.
Question posed: Considering that the pharmacy was transferred in 2013, ceasing the exercise of its economic activity in said year, the possibility of deducting the amount of said costs in Personal Income Tax.
Expenses for legal costs originating from the development of economic activity are deductible for determining net income, provided that the direct estimation method is applied. The temporal attribution of these expenses must be made in the tax period in which they accrue, which corresponds to the moment when the judgment ordering the payment of costs becomes final.
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