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Form 100. Personal Income Tax Declaration 2021

10.1.11. For workers for legal defense expenses of the employment relationship

Amount

Taxpayers who incur legal defense expenses in judicial procedures for dismissal, termination of contract or claim for amounts may deduct the amounts paid for said expenses, with the limit of 200 euros both in individual taxation as joint.

Completion

You must indicate in the data capture window the amounts paid in the tax period for the legal defense expenses of the employment relationship.