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A query was raised regarding whether membership fees for the Professional Association of Social Educators of Galicia are deductible for Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are only deductible if membership is mandatory to perform the professional activity.
This ruling clarifies that professional fees are only tax-deductible when membership is a legal or regulatory requirement for the individual's specific profession.
The tax team reviews your specific situation.
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