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Form 100. Personal Income Tax Return 2019

10.1.12. For workers for legal defense expenses of the employment relationship

For taxpayers who incur legal defense expenses in judicial proceedings for dismissal, termination of contract or claim for amounts.

Deduction amount: the amounts paid for such expenses, with a limit of 200 euros for both individual and joint taxation.

Completion

You must indicate the following information in the data capture window:

Amounts paid in the tax period for legal defense expenses of the employment relationship.