IRPF deduction of legal defense expenses

Legal expenses have been paid in one year, which have been deducted as expenses in the determination of net work performance in the income tax return for that year. However, the litigation in respect of which those expenses are incurred is presumed to end in a subsequent financial year and, consequently, additional expenses will be incurred and paid in that year.

Legal defence expenses

The regulation of expenses deductible from full labour income is included in Article 19.2 of Law 35/2006, of 28 November, on Personal Income Tax and the partial amendment of the laws on Corporation Taxes, Non-Resident Income and on Equity (BOE of 29th), hereinafter LIRPF, pursuant to which:

“2. Only the following shall be considered deductible expenses: ...

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Customer credit seizure due diligence is received

Customer credit garnishment due diligence has been received

In the event that there was no contract of any kind that regulates the commercial relationship or exchange effects in progress with the affected client.

Would this one not be subject to the seizure issued in that proceeding?

Article 169.2. b) of Law 58/2003, of 17 December, on General Taxation (BOE of 18 December), hereinafter LGT, states that:

“2. If the Administration and the taxpayer have not agreed on a different order by virtue of paragraph 4 of this article, the assets of the obligor shall be seized, taking into account the greater ease of their disposal and the lesser onerosity thereof for the obligor ...

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Increase of productivity bonus for AEAT employees

Fuentes: Expansión and CCOO

The Tax Agency has closed an agreement with the unions that raises the bonus for productivity linked to VAT collection.

The increase is close to 38% if a gross VAT collection is obtained until November of 90.8 billion euros compared to the 79.8 billion euros required in 2017. This is stipulated in the Agreement between AEAT and the trade unions on extraordinary remuneration for results for the 2018 Special Action Intensification Plan (PEIA).

The CCOO, UGT, CSIF and SIAT agreement has been initialled. Gestha, Ucesha and ELA and Ciga did not attend ...

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