Skip to content
Back to index
V1831-24 1 August 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Legal defence costs against employer administration are deductible up to a €300 limit

A taxpayer inquired whether they could deduct legal fees following litigation against the Extremadura Health Service regarding the scoring of a competitive examination. The Directorate General of Taxes (DGT) ruled that these costs are deductible as legal defence expenses.

The question raised

Question raised: Deductibility of legal fees in Personal Income Tax, in application of Article 19 of Law 35/2006.

The DGT's ruling

Legal defense expenses arising directly from litigation between the taxpayer and the person from whom they receive income are deductible. In this case, the contentious proceedings against the employing Administration regarding the scoring of a public examination meet this requirement. The deduction is limited to 300 euros per year pursuant to Article 19.2.e) of the Personal Income Tax Law.

Email
Contact