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A taxpayer has enquired about the Personal Income Tax (IRPF) implications of being ordered to pay legal costs and the interest on a loan taken out to cover them. The Directorate General of Taxes (DGT) has ruled that such an award constitutes a capital loss, but the interest on the loan has no tax implications.
Cuestión planteada Incidencia en el IRPF del pago de las costas y de los intereses del préstamo solicitado para su pago.
La condena en costas para la parte vencida constituye una pérdida patrimonial al tratarse de una variación en el valor de su patrimonio. No obstante, los intereses del préstamo solicitado para sufragar dichas costas no tienen incidencia en el IRPF. Esto se debe a que dichos intereses son gastos de financiación de un desembolso que, al ser una pérdida patrimonial, se asimila a una renta al consumo según el artículo 33.5.b) de la Ley del IRPF.
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