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Form 100. Personal Income Tax Return 2021

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

Amount

Taxpayers who incur legal defense expenses in judicial proceedings for dismissal, termination of contract or claim for amounts may deduct the amounts paid for said expenses, up to a limit of 200 euros in both individual and joint taxation.

Completion

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