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V1675-25 ·16 September 2025 ·consulta-vinculante Medium impact
Tax

Primes of civil liability insurance can be deducted after cessation of professional activity

An architect asks whether she can deduct civil liability insurance premiums after leaving her profession. The DGT responds that, as a consequence of carrying out this activity, the expense retains its nature and is deductible.

In 5 key points

Lifecycle

2025-09-16PublishedPublished 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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