Sheet 281.63: annual certificate for legal expenses insurance contracts

This table provides the number of 281.63 records encoded by insurers in the Belcotax-on-web e-service for revenue years 2019, 2020, 2021, 2022 and 2023. The Belcotax-on-web e-service allows employers and other income debtors to submit tax forms online. 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.