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V1692-22 15 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Union dues and legal defense expenses may be deducted subject to specific limits

A taxpayer inquires whether they may deduct their union dues and attorney fees for a claim against their employer. The DGT responds that both concepts are deductible under the limits established by law.

The question raised

Question posed: Whether the aforementioned expenses are deductible by virtue of the provisions of Article 19.2 of the LIRPF.

The DGT's ruling

Union dues are deductible pursuant to Article 19.2, letter d) of the LIRPF. Legal defense expenses, understood as the intervention of legal professionals to defend the taxpayer's interests against their employer, are also deductible with a limit of 300 euros per year.

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