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V1100-20 28 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Professional membership fees are deductible for Income Tax if membership is mandatory for the job

A query was raised regarding whether membership fees for the Professional Association of Social Educators of Galicia are deductible for Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are only deductible if membership is mandatory to perform the professional activity.

The question raised

Question raised: Whether the membership fees paid to the Professional Association of Social Educators of Galicia 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 activity. This deductibility is limited to the portion corresponding to the essential purposes of the institution and is capped at 500 euros per year.

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