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A query was raised regarding whether a retiree who continues to pay union membership fees can deduct this expense. The Directorate General for Taxes (DGT) has ruled that retirement pensions are taxed as income from employment and that trade union fees are deductible.
Cuestión planteada En el caso de un jubilado y pensionista que, tras haber cesado totalmente en su actividad laboral, sigue pagado una cuota al sindicato que pertenecía cuando estaba en activo, se cuestiona si dicha cuota sindical es gasto deducible en virtud de lo dispuesto en el artículo 19.2 de la LIRPF.
Las pensiones de jubilación se consideran rendimientos del trabajo según el artículo 17.2.a) de la LIRPF. Las cuotas satisfechas a sindicatos son gastos deducibles para la determinación de los rendimientos netos del trabajo, de acuerdo con el artículo 19.2 letra d) de la LIRPF y el artículo 10 del Reglamento del IRPF.
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