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V2226-20 ·30 June 2020 ·consulta-vinculante Medium impact
Tax

Registration fees and first membership instalment deductible if professional registration is mandatory

A query was raised regarding whether registration fees and the first monthly membership instalment are deductible for Personal Income Tax (IRPF) purposes when professional registration is mandatory. The Directorate General for Taxes (DGT) has ruled that they are deductible under certain conditions.

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Lifecycle

2020-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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