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A taxpayer has enquired whether legal defence expenses arising from litigation initiated in a previous year can be deducted in subsequent tax years. The Directorate General for Taxes (DGT) has ruled that these expenses are attributed to the period in which they become due, subject to an annual limit of 300 euros.
Cuestión planteada Si los gastos a abonar en 2017 o, en su caso, en ejercicios sucesivos derivados del mismo litigio, pueden ser considerados como gastos deducibles de los rendimientos íntegros del trabajo, por aplicación de la letra e) del artículo 19.2 de la LIRPF.
Los gastos de defensa jurídica deben imputarse al periodo impositivo en que sean exigibles, según el artículo 14.1 de la LIRPF. Por tanto, es posible deducir los honorarios de profesionales del Derecho exigibles en un ejercicio, incluso si derivan de un litigio iniciado en un año anterior. Esta deducción está limitada a 300 euros anuales.
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