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V0972-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

Bar association fees cannot be deducted without economic activity or employment income

A non-practising lawyer inquired whether they could deduct their professional association fees. The DGT ruled that this is not possible as there is no economic activity or employment income being generated.

In 5 key points

How it affects those involved

This ruling clarifies that professional membership fees are only deductible when linked to active economic activity or employment income, preventing deductions for inactive professionals.

Lifecycle

2021-04-19PublishedPublished 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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