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A taxpayer inquired whether fees paid to a professional association for the protection of their rights are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that this expense is not included in the exhaustive list of deductible expenses.
Taxpayers cannot reduce their taxable income by deducting membership fees paid to professional bodies, as these are not recognised as deductible expenses under current tax law.
The tax team reviews your specific situation.
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