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A self-employed lawyer inquired whether professional association fees and social security mutual fund contributions are deductible expenses. The Directorate General for Taxes (DGT) ruled that professional fees are deductible subject to certain requirements and established specific rules for mutual fund contributions.
Question posed: Tax treatment of professional association fees and contributions to mutual societies; specifically, whether they are considered deductible expenses of the professional activity.
Professional association fees are deductible if they are proven to be linked to the activity, are justified, and comply with temporal imputation and accounting registration requirements. Contributions to social welfare mutual societies are deductible as business expenses only if they act as an alternative to the RETA, cover contingencies managed by the Social Security, and do not exceed the maximum contribution limit for common contingencies. Any excess over said limit may be subject to a reduction in the taxable base in accordance with the LIRPF.
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