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V0801-20 ·8 April 2020 ·consulta-vinculante Medium impact
Tax

Professional association fees paid by the employer constitute benefits in kind and are only deductible if membership is mandatory for the job

An employee inquires whether professional association fees paid by their company are deductible. The DGT responds that such payment constitutes a benefit in kind and its deductibility depends on whether membership is mandatory for the performance of their duties.

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2020-04-08PublishedPublished 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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