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V2222-24 ·15 October 2024 ·consulta-vinculante Medium impact
Tax

Fees paid by a lawyer under an enterprise collaboration agreement are deductible expenses

A lawyer calculating their net income by direct estimation entered into an enterprise collaboration agreement with an entity covered by Law 49/2002. The DGT confirms that, complying with the requirements of Article 25 of that Law, the amounts paid are deductible expenses for the business income in the Personal Income Tax (IRPF), making this regime incompatible with other incentives under the same Law.

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2024-10-15PublishedPublished 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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