Dear Client,
Article written by
Conesa Legal
At Conesa Legal, a legal advisory firm based in Barcelona, we have a team of lawyers specialized in all areas of law. We also provide comprehensive advisory and management services covering payroll, tax and accounting, and corporate compliance for both companies and self-employed professionals. We stand out for our expertise in labor law and social security, offering a highly specialized and personalized service since 1976. Our services include both preventive and reactive legal advice and representation, tailored to the needs of businesses and workers alike. Our multilingual team provides legal assistance in English, French, and Spanish, and is well prepared to support a broad range of local and international clients, whether they are companies seeking comprehensive legal solutions or individuals in need of personalized legal advice.
With the aim of providing you with useful legal information, we would like to inform you of the possibility of deducting our fees for any employment-related matter involving litigation, up to €300.
in accordance with Article 19 of the Law 35/2006, of 28 November, on Personal Income Tax and partial amendment of the laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax, the following are deductible expenses from employment income:
e) Expenses for legal defence arising directly from LITIGATION in the context of the taxpayer's relationship with the person from whom they receive income, up to a maximum of €300 per year.
Legal defence is understood to mean a claim before a court in which a legal professional represents the client's interests in disputes involving a person who receives income (company).
f) Under the heading of other expenses not listed above, €2,000 per year.
In addition, where the taxpayer is unemployed and registered at an employment office, and accepts a position requiring them to relocate their habitual residence to a new municipality, under the conditions to be determined by regulation, this amount shall be increased by an additional €2,000 per year, both in the tax year in which the change of residence occurs and in the following year.
For disabled persons who earn employment income as active workers, this amount shall be increased by €3,500 per year. This increase rises to €7,750 per year for disabled active workers who can demonstrate a need for third-party assistance, reduced mobility, or a degree of disability equal to or greater than 65 per cent.
The deductible expenses referred to in paragraph f) shall be limited to the gross employment income after deducting all other deductible expenses provided for in this section.
