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Practical Income Manual 2021.

For workers for legal defense expenses of the employment relationship

Regulations: Art. 16 Consolidated text of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19.

Amount and maximum limit of the deduction

  • The amount paid by the taxpayer, as legal defense expenses derived from the employment relationship in judicial procedures for dismissal, termination of contract and claim for amounts.

  • The maximum amount of deduction will be 200 euros , both in individual and joint taxation.