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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.
Cuestión planteada Consideración fiscal de los referidos gastos del abogado y del perito médico judicial en su declaración de IRPF.
Los gastos de abogado y de perito médico judicial incurridos para tramitar la reclamación judicial contra el INSS son deducibles en la determinación del rendimiento neto del trabajo. Esta deducción se aplica bajo el supuesto de gastos de defensa jurídica derivados de litigios con la persona de la que se perciben los rendimientos, con un límite de 300 euros anuales según el artículo 19.2.e) de la LIRPF.
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