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V1765-22 ·26 July 2022 ·consulta-vinculante Medium impact
Tax

Professional association fees are deductible, while mutual insurance contributions have deduction limits

A self-employed lawyer has enquired whether professional association fees and mutual insurance contributions are deductible business expenses. The Directorate General for Taxes (DGT) clarifies that professional association fees are deductible provided they meet general expense requirements, whereas contributions to mutual insurance schemes are subject to specific deduction and reduction rules.

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2022-07-26PublishedPublished 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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