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The taxpayer asks how a legal costs award is taxed after winning a lawsuit against a bank. The DGT rules that the collection of legal costs is a form of compensation that generates a capital gain.
Question raised: Taxation of the award of legal costs.
The award of legal costs creates a credit in favor of the prevailing party; therefore, the payment from the losing party is not professional income but rather compensation. This amount constitutes a capital gain due to its restorative nature regarding defense expenses. As it does not derive from a transfer of assets, its quantification is the indemnity amount itself. If the deduction for investment in the primary residence applies, these expenses are considered derived from third-party financing.
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