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The taxpayer asks whether medical judicial expert fees for a work-related accident are deductible. The DGT confirms they are deductible as legal defence costs, subject to the established limit.
Cuestión planteada Deducibilidad fiscal del gasto incurrido correspondiente al perito médico judicial.
Los gastos satisfechos al perito médico judicial tienen la consideración de deducibles para determinar el rendimiento neto del trabajo. Estos gastos se encuadran en el concepto de defensa jurídica derivada de litigios con la persona de la que se perciben los rendimientos, conforme al artículo 19.2.e) de la LIRPF. La deducción está limitada a 300 euros anuales.
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