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V2274-14 ·4 September 2014 ·consulta-vinculante Medium impact
Tax

Professional fees are not deductible if membership is not mandatory for the job

A professional inquired whether lawyer association fees are deductible for Income Tax (IRPF) purposes, given that her company reimburses the amount. The Directorate General for Taxes (DGT) ruled that they are not deductible because membership is not a mandatory requirement for performing her professional duties.

In 5 key points

How it affects those involved

This ruling clarifies that professional membership fees can only be deducted from employment income if being a member is a legal or regulatory requirement to carry out the specific job.

Lifecycle

2014-09-04PublishedPublished 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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