Skip to content
V0174-22 ·4 February 2022 ·consulta-vinculante Medium impact
Tax

Legal fees for litigation against Social Security are deductible up to a €300 limit

A taxpayer inquired whether legal expenses incurred to claim a gender gap pension supplement are deductible. The Directorate General of Taxes (DGT) ruled that these expenses are deductible as legal defence costs, subject to an annual limit of €300.

In 6 key points

How it affects those involved

Taxpayers can reduce their taxable income by deducting legal fees related to Social Security disputes, provided they stay within the statutory cap.

Lifecycle

2022-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact