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V3121-16 ·5 July 2016 ·consulta-vinculante Medium impact
Tax

Professional association fees are deductible for Income Tax if membership is mandatory

A lawyer has enquired whether their professional association fees can be deducted as an expense in their income tax return. The Directorate General for Taxes (DGT) has ruled that this is only possible if membership is mandatory for the performance of their professional duties and if the fee relates to essential purposes.

In 5 key points

How it affects those involved

This ruling clarifies the specific conditions under which professional fees can be treated as deductible employment expenses, limiting the deduction to mandatory memberships essential to the profession.

Lifecycle

2016-07-05PublishedPublished 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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