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A lawyer employed in London asks whether she can deduct her fees for the Granada Bar Association from her personal income tax (IRPF). The Directorate General for Taxes (DGT) rules that these fees are only deductible if membership is a mandatory requirement for providing services to the employer.
This ruling clarifies that professional membership fees are only tax-deductible as employment expenses if the professional is legally or contractually required to be a member to carry out their specific job duties.
The tax team reviews your specific situation.
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