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A civil servant asks whether the costs of a contentious-administrative lawsuit against their administration can be deducted as employment expenses. The DGT responds that they are deductible under the concept of legal defense subject to a specific limit.
Question posed: Possibility of considering said amount as a deductible expense from employment income.
Legal defense expenses arising directly from litigation with the person from whom income is received are deductible. These expenses are subject to an annual limit of 300 euros, which is applied jointly with other legal defense expenses that may arise.
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