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V2048-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

Bar association fees cannot be deducted without economic activity or earned income

A non-practising lawyer inquired whether professional bar association fees could be deducted as an expense. The DGT ruled that this is not possible as there is no economic activity or employment income.

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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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