Costs for judicial medical experts may be deducted as legal defense

Workers who are forced to hire the services of medical experts within the framework of litigation arising from their employment relationship have the possibility of a tax deduction in their income tax return. The Dirección General de Tributos (DGT) has clarified the treatment of these costs to determine the net income from employment.

What the DGT has ruled

The binding ruling addresses the deductibility of expenses paid to a judicial medical expert. The criteria establish that these amounts are considered deductible expenses for the calculation of net income from employment. The Administration bases this decision on the fact that these costs fall within the concept of legal defense arising from litigation with the person from whom the income is received, in accordance with the provisions of article 19.2.e) of the Personal Income Tax Law (LIRPF).

What this means for you

If you are a worker who must face medical expert costs to defend your rights in a judicial process related to your employment, these costs do not have to be borne entirely without tax benefit. The regulations allow these expenses to be subtracted from your gross income to reduce the base upon which the tax is calculated. However, it is fundamental to keep in mind that this deduction is not unlimited. The law establishes a maximum cap of 300 euros per year for this legal defense concept.

What you should do

To apply this deduction, it is necessary to keep all documentation that proves the nature of the expense and its direct link to the labor litigation. It is essential to have the invoice from the medical expert and the documentation demonstrating that the expert report is part of the legal defense in the corresponding judicial process. Since the application of this limit requires correct classification of the expense in the tax return, it is recommended to assess the particular situation of each case to ensure compliance with the requirements of the LIRPF.