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V2999-21 ·2 December 2021 ·consulta-vinculante Medium impact
Tax

Professional fees paid to professional college are deductible in income tax

A property registrar enquires about the deductibility of fees paid to their professional college and the treatment of withholdings. The DGT confirms these fees are deductible as they constitute an obligation for the development of their professional activity.

In 6 key points

Lifecycle

2021-12-02PublishedPublished 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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