Skip to content
V0440-20 ·25 February 2020 ·consulta-vinculante Medium impact
Tax

Legal and medical expert fees are deductible for Income Tax purposes up to a €300 limit

A pensioner inquired whether they could deduct lawyer and medical expert fees following a legal claim against the Social Security system. The Directorate General of Taxes (DGT) ruled that these costs are deductible as legal defence expenses.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for individuals seeking to recover rights through legal action, confirming that specific professional fees related to legal defence can be offset against employment income.

Lifecycle

2020-02-25PublishedPublished 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