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V2030-14 28 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Bar association fees cannot be deducted if no economic activity is carried out

The applicant asks whether they can deduct bar association fees as an expense while being a non-practising lawyer. The DGT rules that this is not possible as there is no economic activity or employment income.

The question raised

Deductibility as an expense of the fees paid to the Professional Association.

The DGT's ruling

As no income from economic activities is obtained pursuant to Article 27 of the Personal Income Tax Law, there are no expenses to deduct. Likewise, within the scope of income from employment, deductible expenses are limited and cannot be applied if employment is not performed under a contract of service.

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