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A self-employed lawyer has enquired whether professional association fees and mutual insurance contributions are deductible business expenses. The Directorate General for Taxes (DGT) clarifies that professional association fees are deductible provided they meet general expense requirements, whereas contributions to mutual insurance schemes are subject to specific deduction and reduction rules.
Cuestión planteada Tratamiento fiscal de las cuotas colegiales y de las aportaciones a la mutualidad; en particular si se consideran gastos deducibles de la actividad profesional.
Las cuotas del colegio profesional son deducibles siempre que estén vinculadas a la actividad, se acrediten, se registren y se justifiquen. Las aportaciones a mutualidades que actúen como alternativa al RETA son deducibles como gasto de la actividad en la parte que cubran contingencias atendidas por la Seguridad Social, con el límite de la cuota máxima por contingencias comunes. El exceso sobre dicho límite podrá ser objeto de reducción en la base imponible según los requisitos del artículo 51 de la LIRPF.
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