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The taxpayer asks whether professional association fees paid by their company are deductible for Personal Income Tax (IRPF) purposes. The DGT responds that they are only deductible if membership is mandatory for the performance of the activity and are limited to the essential purposes of the institution.
Question posed: 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.
Professional association fees are deductible when membership is mandatory for the performance of the work, to the extent that it corresponds to the essential purposes of the institution and subject to an annual limit of 500 euros. The payment of these fees by the employer constitutes payment in kind. Only if these conditions are met may the fees be deducted from employment income.
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