Skip to content
V1396-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether membership fees for a Physical Education professionals' association are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that they are only deductible if membership is mandatory to perform the activity and if the fees are limited to the essential purposes of the institution.

In 5 key points

How it affects those involved

This ruling clarifies the tax deductibility of professional fees, restricting the benefit to cases where membership is a legal or professional requirement for the specific job role.

Lifecycle

2021-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact