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V2857-21 ·17 November 2021 ·consulta-vinculante Medium impact
Tax

Interim contributions to the College of Registrars are deductible business expenses

A registrar has enquired whether payments made to their College for performing duties on an interim basis are tax-deductible. The DGT has ruled that these are deductible expenses, as they constitute a necessary obligation for the conduct of their professional activity.

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Lifecycle

2021-11-17PublishedPublished 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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