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A retiree inquired whether they could deduct legal fees incurred for processing a petition to the European Parliament aimed at removing reduction coefficients from their pension. The Directorate-General for Taxes (DGT) ruled that these fees are deductible as legal defence expenses.
Cuestión planteada Deducibilidad de los referidos honorarios como gasto para la determinación de los rendimientos netos del trabajo en el IRPF.
Los honorarios de un abogado que asiste en una petición a la Comisión de Peticiones del Parlamento Europeo sobre la pensión de jubilación constituyen un acto de defensa jurídica. Este gasto es deducible en el IRPF por tratarse de una disconformidad con la persona de la que se perciben los rendimientos (el INSS), con el límite de 300 euros anuales establecido en el artículo 19.2.e) de la Ley 35/2006. No es necesario que exista un pleito o procedimiento judicial para su aplicación.
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