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Practical Income Manual 2022.

For legal defense expenses of the employment relationship

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

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.

Formal obligations

  • Personal income tax taxpayers who have applied this deduction will be obliged to keep the supporting documents and documents that prove the right to enjoy this deduction during the maximum limitation period.

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