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V2030-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

Bar association fees cannot be deducted if no economic activity is carried out

The applicant asks whether they can deduct bar association fees as an expense while being a non-practising lawyer. The DGT rules that this is not possible as there is no economic activity or employment income.

In 5 key points

How it affects those involved

This ruling clarifies that professional membership fees are only deductible when linked to active professional practice or employment income.

Lifecycle

2014-07-28PublishedPublished 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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