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V0828-20 ·13 April 2020 ·consulta-vinculante Medium impact
Tax

Professional association fees are only deductible if membership is mandatory for the job

The taxpayer asks whether professional association fees paid by their company are deductible for Personal Income Tax (IRPF) purposes. The DGT responds that they are only deductible if membership is mandatory for the performance of the activity and are limited to the essential purposes of the institution.

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2020-04-13PublishedPublished 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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