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Practical Guide to Income Tax 2022.

For legal defense expenses related to the employment relationship

Regulations: Articles Articles 21 and 60 of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount and maximum limit of the deduction

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

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

Formal obligations

  • Personal income tax (IRPF) taxpayers who have applied this deduction will be required to keep, for the maximum statute of limitations period, the supporting documents and receipts that prove the right to enjoy this deduction.

  • Specific justification obligations may be established by order of the head of the Ministry responsible for Finance, aimed at controlling this deduction.