Skip to content
Back to index
V1625-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Medical judicial expert fees deductible as legal defence costs up to €300

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.

The question raised

Question raised: Tax deductibility of the expense incurred corresponding to the court-appointed medical expert.

The DGT's ruling

The expenses paid to the court-appointed medical expert are considered deductible for the purpose of determining net employment income. These expenses fall under the concept of legal defense arising from litigation with the person from whom the income is received, in accordance with Article 19.2.e) of the Personal Income Tax Law (LIRPF). The deduction is limited to 300 euros per year.

Apply this to a real case

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

Email
Contact