Personal and non-resident tax - natural persons - Premiums for legal expenses insurance

This table shows: the number of registered tax returns containing at least a code 1344 and/or 2344 ‘Premiums for legal expenses insurance’; total enlisted amounts under codes 1344 and/or 2344 for income years 2019, 2020,2021, 2022 and 2023. He also presented a detail: by type of tax (tax on natural persons and tax on non-residents - natural persons); by type of tax year (normal or special). Sheet 281.63 is the annual certificate for legal expenses insurance contracts issued in accordance with: Article 145/49 of the Income Tax Code 92; Article 63 18/17 of the Royal Decree of the Income Tax Code 92. The taxpayer must report the amount of premiums in code 1344 or 2344 "Legal protection insurance premiums" in box X "Expenditures eligible for tax reductions" of the personal income tax return or the non-resident-individual income tax return. Legend: Tax year N = tax year of the year mentioned at the top of the column (e.g. for 2023: N = 2023). Special tax year = the tax year is the same as the income year (e.g. for the special 2023 tax year: tax period from 1 January 2023 to 31 July 2023). 0 = zero value.