Skip to content
Back to index
V3144-20 20 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdidas patrimoniales

Legal and solicitor fees for divorce cannot be deducted as capital losses for Income Tax purposes

A query was raised regarding whether legal and solicitor fees arising from a divorce can be accounted for as capital losses in Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that these expenses are considered consumption expenditure and are therefore not deductible.

The question raised

Tax treatment in the Personal Income Tax return of the expenses incurred for legal counsel and court representation in connection with a divorce.

The DGT's ruling

Legal and court representative fees incurred in connection with a divorce are configured as a case of application of income to the taxpayer's consumption. Therefore, pursuant to Article 33.5 of Law 35/2006, they cannot be accounted for as capital losses nor do they have any impact on the tax assessment.

Book your free first meeting