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Practical manual for Income Tax 2022.

For legal defense expenses of the employment relationship

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

Amount and maximum limit of the deduction

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

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

Formal obligations

  • Personal income tax payers who have applied this deduction will be required to retain the supporting documents and documents that prove their right to enjoy this deduction for the maximum limitation period.

  • By order of the head of the Ministry responsible for Finance, specific justification obligations may be established for the control of this deduction.