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V0716-20 6 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Professional association fees are only deductible if membership is mandatory for the performance of work

A query was raised regarding whether law firm membership fees can be deducted as an expense for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that this is only possible if membership is mandatory to carry out the professional activity and is limited to the essential purposes of the institution.

The question raised

Whether the membership fees paid can be considered a deductible expense for the purposes of the provisions of Article 19.2.d) of the Personal Income Tax Law.

The DGT's ruling

Fees paid to professional associations are deductible from employment income when membership is mandatory for the performance of the work, in the portion corresponding to the essential purposes of the institution and subject to a limit of 500 euros per year. If it cannot be determined whether membership is mandatory to perform the services provided to the employer, the deduction cannot be applied.

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