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V1423-20 ·14 May 2020 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether law association fees can be deducted as an expense for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that this is only possible if membership is a mandatory requirement for performing the professional activity.

In 5 key points

How it affects those involved

This ruling clarifies the tax deductibility of professional fees, limiting the deduction strictly to cases where membership is a legal or professional necessity for the taxpayer's employment.

Lifecycle

2020-05-14PublishedPublished 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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