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A lawyer asks whether fees paid to ICAM for membership and income are deductible. The DGT confirms they are deductible if the membership is mandatory for professional work and relates to essential purposes.
Cuestión planteada
Las cuotas a colegios profesionales son deducibles cuando la colegiación es obligatoria para prestar los servicios laborales, siempre que correspondan a los fines esenciales de la institución. Esta deducibilidad incluye tanto las cuotas de colegiación como los importes pagados por la inscripción. El límite de deducción es de 500 euros anuales.
What is published here, applied to a company or a specific case. The first meeting is free.
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