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A retiree inquired whether lawyer fees incurred to claim the gender gap supplement were deductible. The Directorate General of Taxes (DGT) ruled that they are deductible as legal defence expenses.
Cuestión planteada Si dichos gastos de defensa jurídica son gastos deducibles en su declaración de IRPF-2022.
Los gastos de defensa jurídica son deducibles cuando derivan de litigios entre el contribuyente y la persona de la que percibe los rendimientos. En este caso, los honorarios del abogado para tramitar el recurso contencioso-administrativo contra el INSS son deducibles con el límite de 300 euros anuales. Estos gastos deben imputarse al periodo impositivo en que sean exigibles.
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