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An athletics judge inquired whether the payment of their mandatory federation fee is deductible as an expense for Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) ruled that it is not, as sports federations are private entities rather than professional associations.
This ruling clarifies that mandatory sports federation fees do not qualify for tax deductions under the category of professional association dues, as federations lack the legal status of professional bodies.
The tax team reviews your specific situation.
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