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V1396-21 13 May 2021 · 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 job

A query was raised regarding whether membership fees for a Physical Education professionals' association are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that they are only deductible if membership is mandatory to perform the activity and if the fees are limited to the essential purposes of the institution.

The question raised

Whether the membership fee for an official association of graduates in Physical Education and Physical Activity and Sports Sciences is deductible in the Personal Income Tax return, pursuant to the provisions of Article 19.2.d) of the LIRPF.

The DGT's ruling

Fees paid to professional associations are deductible from employment income when membership is mandatory for the performance of the activity. The deduction must correspond to the essential purposes of the institution and is subject to an annual limit of 500 euros. Deductibility cannot be determined without knowing whether membership is mandatory for the service provided.

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