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A retired lawyer enquired whether travel, telephone, and administrative expenses incurred during voluntary work could be deducted from his pension. The Directorate General for Taxes (DGT) ruled that while pensions are classified as income from employment, the specified expenses are not included in the list of permitted deductions.
This ruling clarifies that taxpayers cannot offset personal or voluntary activity expenses against pension income, as these costs are not recognised as deductible expenses under current tax regulations.
The tax team reviews your specific situation.
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