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A taxpayer requested clarification regarding the taxation of a partial permanent disability benefit received following a court ruling, and the deductibility of medical expert fees. The DGT has determined that the benefit is taxed as employment income subject to a 30% reduction, and that medical expert fees are deductible up to a limit of 300 euros.
Cuestión planteada Tributación de la prestación percibida por el Impuesto sobre la Renta de las Personas Físicas. Aplicación de la Reducción contemplada en el artículo 18.2 de la Ley del Impuesto. Deducibilidad fiscal del gasto incurrido correspondiente al perito médico judicial.
La prestación por incapacidad permanente parcial recibida en forma de capital permite aplicar la reducción del 30% prevista en el artículo 18.3 de la LIRPF. El importe debe imputarse al periodo impositivo en que la sentencia judicial que reconoce el derecho adquiere firmeza. Los gastos de defensa jurídica derivados de litigios con quien percibe los rendimientos, como el perito médico, son deducibles con un límite de 300 euros anuales.
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