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V0476-16 ·8 February 2016 ·consulta-vinculante Medium impact
Tax

Professional association fees cannot be deducted without economic activity

A query was raised regarding whether retired members of professional associations who do not practice can deduct their membership fees as an expense. The Directorate General for Taxes (DGT) ruled that this is not possible because, in the absence of economic activity, there are no earnings to offset through expenses.

In 6 key points

How it affects those involved

This ruling clarifies that professional fees are only deductible when they are directly linked to the generation of income from economic activities.

Lifecycle

2016-02-08PublishedPublished 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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