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V2659-17 ·18 October 2017 ·consulta-vinculante Medium impact
Tax

Professional association fees are deductible if membership is mandatory for employment

A taxpayer inquired whether professional association fees can be deducted from employment income. The Directorate General for Taxes (DGT) ruled that this is only possible if membership is a mandatory requirement for performing the activity, subject to certain limits.

In 5 key points

How it affects those involved

Taxpayers whose professional activities require mandatory membership in a professional association may be able to deduct these fees from their employment income, provided they meet specific legal criteria.

Lifecycle

2017-10-18PublishedPublished 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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