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MEDIUM
FISCAL

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

V1675-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1675-25
Published
16 Sept 2025

Summary

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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