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V0062-21 ·22 January 2021 ·consulta-vinculante Medium impact
Tax

Professional association fees are deductible if linked to economic activity

A self-employed lawyer inquired whether professional association fees and social security mutual fund contributions are deductible expenses. The Directorate General for Taxes (DGT) ruled that professional fees are deductible subject to certain requirements and established specific rules for mutual fund contributions.

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2021-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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