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V0919-18 ·9 April 2018 ·consulta-vinculante Medium impact
Tax

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

An employee has enquired whether they can deduct their professional association fees. The DGT has ruled that this is only possible if membership is mandatory for the performance of their duties.

In 5 key points

Lifecycle

2018-04-09PublishedPublished 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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