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V0801-20 8 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Professional association fees paid by the employer constitute benefits in kind and are only deductible if membership is mandatory for the job

An employee inquires whether professional association fees paid by their company are deductible. The DGT responds that such payment constitutes a benefit in kind and its deductibility depends on whether membership is mandatory for the performance of their duties.

The question raised

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

The payment of fees by the employer is considered a benefit in kind or monetary remuneration. Professional association fees are deductible only when membership is mandatory for the performance of work, to the extent that it corresponds to the essential purposes of the institution and within the limit of 500 euros per year.

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