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V1562-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Legal fees for dismissal defense deductible up to €300 annually

A worker asked whether legal fees paid to an attorney for advice on a dismissal agreement are deductible in income tax. The DGT confirms they are deductible as legal defense expenses, subject to an annual cap of €300.

The question raised

Question raised: Tax deductibility of fees paid in 2024 and in which section of the tax return they should be included.

The DGT's ruling

Legal defense expenses are deductible when they derive directly from litigation or disagreements with the person receiving income from employment. Legal defense is understood as the intervention of legal professionals who defend the taxpayer's interests. These fees, including VAT, have a deductibility limit of 300 euros per year and must be imputed in the period in which they become due.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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