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V0139-22 27 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Legal defense fees for litigation with the employer are deductible up to a limit of 300 euros

A civil servant inquired whether she could deduct fees paid to a trade union for litigation against her administration. The DGT responds that these expenses are deductible as legal defense expenses with an annual limit of 300 euros.

The question raised

Question posed - Possibility of considering said amount as a deductible expense from employment income, in accordance with the provisions of Article 19.2.e) of the LIRPF.

The DGT's ruling

Legal defense expenses are deductible when they derive directly from litigation between the taxpayer and the person from whom they receive employment income. This concept is limited to the fees of legal professionals who defend the interests of the worker. The deduction is subject to an annual limit of 300 euros and also allows for the deduction of included VAT.

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