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V0015-21 ·13 January 2021 ·consulta-vinculante Medium impact
Tax

Professional association fees for the defence of rights and interests are not tax-deductible

The taxpayer asks whether fees paid to a professional association to defend their rights are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) responds that they are not, as they are not included in the exhaustive list of deductible expenses for this tax.

In 5 key points

How it affects those involved

The ruling clarifies that membership fees for professional bodies cannot be used to reduce taxable income, even if they serve to protect the taxpayer's professional interests.

Lifecycle

2021-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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