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A retiree asks whether they can deduct expenses related to time and travel incurred during their defense before the INSS to obtain the maternity supplement. The DGT responds that only fees paid to legal professionals are deductible.
Question posed: Having assumed all legal defense expenses personally, including time spent and travel for both prior administrative claims and judicial proceedings, whether the deductible expense established in Article 19.2.e) of the LIRPF can be applied to their 2022 IRPF tax return.
The concept of legal defense is limited to the intervention of legal professionals who defend the taxpayer's interests. Therefore, only the fees of these professionals are deductible under Article 19.2.e) of the LIRPF. As no fees were paid to professionals in this case, the deduction is not applicable.
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